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NY F87267

June 2, 2000

CLA-2-34:RR:NC:SP:237 F87267


TARIFF NO.: 3406.00.0000

Ms. Cathy Petrus
Limited Distribution Services
7 Limited Parkway
Reynoldsburg, OH 43068

RE: The tariff classification of a pillar candle from China.

Dear Ms. Petrus:

In your letter dated May 23, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.

The sample that you submit, Embossed Holiday Candle, is a white colored scented pillar candle that measures approximately 3" in height and 3" in diameter and is decorated with molded wax icicles on its side. The wax icicles are dusted with glitter.

Your sample is being returned upon your request.

Although the candle may be intended as a gift for use during the Christmas Holiday season, it is not in the shape of any motif associated exclusively with the Christmas Holiday season nor is it permanently decorated with such a motif. The candle is not classifiable as a festive article.

The applicable subheading for the Embossed Holiday Candle 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 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, the Embossed Holiday Candle is 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.


Robert B. Swierupski

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