NY G80224

August 3, 2000

CLA-2-34:RR:NC:SP:237 G80224

CATEGORY: Classification

TARIFF NO.: 3406.00.0000

Mr. Warren E. Coe

Amway Corporation

7575 Fulton Street East

Ada, MI 49355-0001

RE: The tariff classification of candles with stands from China.

Dear Mr. Coe:

In your letter dated July 21, 2000, you request a tariff classification
ruling.

You submit the following samples:

1.  Vendor #H060/CS2145/X7508, Five Wick Rectangular Candle, consists of
    a white colored candle molded in the shape of a rectangular block
    that measures approximately 2-1/2\" in height x 4\" in width x 15\"
    in length. The candle will be imported with a gold and black colored
    rectangular stand that measures approximately 2-1/2\" in height x
    4-1/4\" in width x 15-1/4\" in length. The stand has a 1/4\"
    depression for placement of the candle and four scrolled legs.

2.  Vendor #H060/CS2146/X7476, Three Wick Rectangular Candle, consists
    of a white colored candle molded in the shape of a rectangular block
    that measures approximately 2-1/2\" in height x 4\" in width x 7\"
    in length. The candle will be imported with a gold and black colored
    rectangular stand that measures approximately 2-1/2\" in height x
    4-1/4\" in width x 7-1/4\" in length. The stand has a 1/4\"
    depression for placement of the candle and four scrolled legs.

3.  Vendor #H060/LP288GO/X7478, Four Piece Rectangular Candle Set,
    consists of four white colored column candles that measure
    approximately 6\" in height and 2\" square, 4\" in height and 2\"
    square, and two 2\" in height and 2\" square, respectively. The
    candles will be imported with a gold colored rectangular stand that
    measures approximately 1\" in height x 5\" in width x 6\" in length.
    The stand has four 1/4\" square shaped depressions for insertion of
    the candles.

The applicable subheading for Vendor #H060/CS2145/X7508, Five Wick
Rectangular Candle, Vendor #H060/CS2146/X7476, Three Wick Rectangular
Candle, and Vendor #H060/LP288GO/X7478, Four Piece Rectangular Candle
Set, 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 straight‑sided dinner
candles; rounds, columns, pillars, votives; and various wax‑filled
containers are within the scope of the antidumping duty order on
petroleum wax candles from China. In our opinion, Vendor
#H060/LP288GO/X7478, Four Piece Rectangular Candle Set, is within the
scope of the antidumping duty order. Vendor #H060/CS2145/X7508, Five
Wick Rectangular Candle, and Vendor #H060/CS2146/X7476, Three Wick
Rectangular Candle, 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,

National Commodity

Specialist Division