The tariff classification of Candles, Styles# 008-966177, 008-966178, and 008-966179 made in Macau and packed for retail in China

NY A84407 July 3, 1996 CLA-2-34:RR:NC:FC:236 A84407 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Cyndi Bergamini CSI Industries, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of Candles, Styles# 008-966177, 008-966178, and 008-966179 made in Macau and packed for retail in China Dear Ms. Bergamini: In your letter dated June 3, 1996, you requested a tariff classification ruling on candles made in Macau and assembled for retail in China with packing material made in China. The samples submitted are as follows: Style# 008-996177 consists of two off white colored wax candles molded into the shape of hearts. Each candle measures approximately 2 inches in length, 2 inches in width and 1 1/2 inches in thickness. These candles will be sold in sets of two, set in a gold color cardbroad base, wrapped in cellophane and tied with a gold color ribbon and bow with a small gold colored fabric rose attached. Style# 008-966178 consists of an ivory colored wax candle molded into the shape of a heart. The candle measures approximately 3 inches in length, 3 1/2 inches in width and 1 1/2 inches in thickness. The candle is wrapped in a gold color net fabric and tied with a gold color ribbion. Style# 008-966179 consists of a pink colored candle molded into the shaped of an artichoke rose. The candle measures approximately 3 1/2 inches in length and 3 inches in diameter. The candle is wrapped in cellophane and tied with a pink color bow. The applicable subheading for the above candles, Styles# 008-966177, 008-966178 and 008-966179, will be 3406.00.000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers, and the like. The rate of duty will be 3.5 percent ad valorem. Petroleum wax candles made in Macau and packed for retail sale in China are not subject to the antidumping duty order on petroleum wax candles from China. However, the candles must be marked in accordance with the requirements of 19 C.F.R. 134. Petroleum wax candles molded into shapes such as those of the samples, if made in China, would not be 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 V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division