The tariff classification of Fragranced Floating Candle fromChina

NY 870880 February 21, 1992 CLA-2-34:S:N:N1:236 870880 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lynn Farina Jacky Maeder Ltd. P.O. Box N JFK Airport Station Jamaica, New York 11430 RE: The tariff classification of Fragranced Floating Candle from China Dear Ms. Farina: In your letter dated January 24, 1992, on behalf of your client, CNEE Sterling Promotional Corp., you requested a tariff classification ruling. The prospective import is a novelty candle. It appears as a white flower with eight petals set upon a green wax base. The center of the petal holds the whick. The delicate candle floats on water, scenting the air with the elegant fragrance of Summer Hill The applicable subheading for the Fragranced Floating 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 5.8 percent ad valorem. The Department of Commerce has excluded figurine-type candles from the Antidumping Duty Order imposed on petroleum wax candles imported from China. In our opinion this candle is not subject to the Dumping Order. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport