The tariff classification of a scenic candle with base from China.

NY G88100 March 9, 2001 CLA-2-34:RR:NC:SP:237 G88100 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a scenic candle with base from China. Dear Ms. Dorfman: In your letter dated February 23, 2001, on behalf of LTD Commodities, Inc., of Bannockburn, Illinois, you request a tariff classification ruling. The sample that you submit, Item #111459, Scenic Candle With Base (Ocean), consists of a blue and green colored pillar candle that measures approximately 4-1/2” in height and 4” in diameter and is decorated with dolphins, fish, and coral molded to its side. The candle will be packaged with a ceramic base that measures approximately 2” in height and 5-1/2” in diameter and is decorated with fish, starfish, coral, plants, lobsters, and rocks. Your sample is being returned upon your request. The applicable subheading for Item #111459, Scenic Candle With Base (Ocean), 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. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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