The tariff classification of candles with glass bases from China.

NY G85198 December 18, 2000 CLA-2-34:RR:NC:SP:237 G85198 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Tammie Martin J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of candles with glass bases from China. Dear Ms. Martin: In your letter dated December 5, 2000, you request a tariff classification ruling. You submit the following samples: Item "A" consists of a green colored scented cube shaped column candle that measures approximately 3" on all sides and is decorated with molded shells. The candle is packed for retail sale and shrink wrapped together in cellophane with a fitted green colored glass base that measures approximately 1/2" in height and 3" square. Item "B" consists of a green colored scented pillar candle that measures approximately 4" in height and 6" in diameter and is decorated with molded leaves. The candle is packed for retail sale and shrink wrapped together in cellophane with a fitted green colored glass base that measures approximately 1/2" in height and 6" in diameter. In our opinion, Item "A" and Item "B" are sets for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candles convey the essential character. GRI 3(b) noted. The applicable subheading for Item "A" and Item "B" will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free. The rate of duty will remain the same in the year 2001. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Item "A" and Item "B" are within the scope of the antidumping duty order on petroleum wax candles from China. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division