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NY G84728

December 8, 2000

CLA-2-34:RR:NC:SP:237 G84728


TARIFF NO.: 3406.00.0000

Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a heart shaped candle from China.

Dear Mr. Simpson:

In your letter dated December 4, 2000, on behalf of your client, Kobrand Corporation of New York, New York, you request a tariff classification ruling.

The sample that you submit, Heart Shaped Candle, is a red colored candle molded in the shape of a heart that measures approximately 1-1/4" in height and 2-1/8" across its widest point.

The applicable subheading for the Heart Shaped 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 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 molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, the Heart Shaped Candle is 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.


Robert B. Swierupski

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