The tariff classification of Candles, Item #19231CD, from China

NY A88965 November 25, 1996 CLA-2-34:RR:NC:2:236 A88965 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bernard D. Liberati General Manager Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of Candles, Item #19231CD, from China Dear Mr. Liberati: In your letter dated October 21, 1996, on behalf of your client, Liss Brothers Inc., you requested a tariff classification ruling on two sets of candles, each set packaged in a cardboard container marked: 10" Christmas Candles. The samples submitted are as follows: A set of two red taper candles measuring 10 inches in length and 1 inch in diameter. Each candle is decorated with a white wax sculpture containing bells, berries, holly and bows colored in red, green and gold. The sculpture is approximately 2" in length, 1 1/2" in width and 1/8" in thickness and is laminated to the taper. A set of two white taper candles measuring 10 inches in length and 1 inch in diameter. Each candle is decorated with a white wax sculptured Santa Claus bust with holly, colored in red, green and beige. The sculpture is approximately 2" in length, 1 1/2" in width and 1/8" in thickness and is laminated to the taper. Upon close examination, it was found that the laminated sculptures can be removed from the candles without damage to the tapers. The applicable subheading for both sets of candles marked Item #19231CD, as describe above, will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty will be 3.5 percent ad valorem. Since the laminated sculpture decorations on both sets of candles can be removed without damage to the tapers, the candles can be used at times other than Christmas. Therefore, both sets of candles are considered to be within the scope of the antidumping duty order on petroleum wax candles from China and are subject to antidumping duty at the rate of 54.21 percent ad valorem. 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