The tariff classification of candles from China.

NY G85496 January 5, 2001 CLA-2-95:RR:NC:SP:222 G85496 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500 Mr. Joe Lin Apex Enterprises International Ltd. 1601 Aitken Vanson Centre 61 Hoi Yuen Road Kwun Tong, Kowloon, HK RE: The tariff classification of candles from China. Dear Mr. Lin: In your letter dated December 15, 2000, you request a tariff classification ruling. You submit the following samples: Item #S230, "Christmas Guardian Angels", is a three wick gold colored pillar candle that measures approximately 6" in height and 6" in diameter and is decorated with five generic gold colored angels holding trumpets and small stars molded to its side. You indicate that the candle will also be imported in assorted sizes and colors. Item #S440, "Christmas Holly Leaves and Holly Berries", is a three wick red colored pillar candle that measures approximately 6" in height and 6" in diameter and is decorated with five clusters of gold colored holly leaves and holly berries molded to its side. The decorations cannot be removed without damage to the candle. Item #S441, "Christmas Santa on Sleigh and Reindeers", is a three wick green colored pillar candle that measures approximately 6" in height and 6" in diameter and is decorated with a gold colored Santa Claus on a sleigh with small toys and pulled by three reindeer molded to its side. The decorations cannot be removed without damage to the candle. The applicable subheading for Item #S230, "Christmas Guardian Angels", 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 applicable subheading for Item #S440, "Christmas Holly Leaves and Holly Berries", and Item #S441, "Christmas Santa on Sleigh and Reindeers", will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The rate of duty will remain the same in the year 2001. The Department of Commerce (DOC) 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. The DOC has also determined that candles that are designed only for use in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Item #S230, "Christmas Guardian Angels", is within the scope of the antidumping duty order. Item #S440, "Christmas Holly Leaves and Holly Berries", and Item #S441, "Christmas Santa on Sleigh and Reindeers", are not 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division