CLA-2-34:RR:NC:SP:237 F89491
Ms. Cathy Petrus
Limited Distribution Services
7 Limited Parkway
Reynoldsburg, OH 43068
RE: The tariff classification of molded truffle tealights from China.
Dear Ms. Petrus:
In your letter dated July 6, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.
You submit the following samples:
Item #40132C, Truffle Tealight, consists of a white, brown, pink and red colored tealight candle measuring approximately 1-1/8" in height and 1-1/2" in diameter in an aluminum container that measures approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a cup filled with a chocolate candy which exceeds its aluminum container.
Item #40132D, Truffle Tealight, consists of a white, brown and red colored tealight candle measuring approximately 1-1/8" in height and 1-1/2" across its widest point in an aluminum container that measures approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a cherry and chocolate heart which exceeds its aluminum container.
Your samples are being returned upon your request.
The applicable subheading for Item #40132C, Truffle Tealight, and Item #40132D, Truffle Tealight, 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 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. 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, Item #40132C, Truffle Tealight, and Item #40132D, Truffle Tealight, 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