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NY F88621




June 27, 2000

CLA-2-34:RR:NC:SP:237 F88621

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of candles from China.

Dear Mr. Epstein:

In your letter dated June 16, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling.

You submit the following samples:

PP #212800, Inlaid Heart Shaped Candle, is a pink colored scented column candle molded in the shape of a heart that measures approximately 3" in height and 3" across its widest point. The candle is decorated with red and white colored inlaid wax hearts and resembles a column when viewed from the side.

PP #1003244, Floating Flower Candles, are four pink, green, purple and yellow colored scented candles molded in the shape of flowers that measure approximately 1" in height and 2-1/4" in diameter.

The applicable subheading for PP #212800, Inlaid Heart Shaped Candle, and PP #1003244, Floating Flower Candles, 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 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 molded in the form of certain identifiable objects, such as an animal or a number, are not subject to the antidumping duty order. In our opinion, PP #212800, Inlaid Heart Shaped Candle, is within the scope of the antidumping duty order. PP #1003244, Floating Flower Candles, 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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