The tariff classification of Angel Candle from China

NY A89775 December 13, 1996 CLA-2-34:RR: NC:2:236 A89775 CATEGORY: Classification TARIFF NO.: 3406.00.0000 David A. Eisen Siegel, Mandell & Davidson, P.C. Counselors at Law One Astor Plaza 1515 Broadway, 43rd Floor New York NY 10036-8901 RE: The tariff classification of Angel Candle from China Dear Mr. Eisen: In your letter dated November 27, 1996, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. The sample submitted is a gold candle molded in the shape of a praying angel. The candle measures approximately 7 1/2" in height and 4" in width. The applicable subheading for the Angel Candle 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. The Department of Commerce has determined that candles shaped in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from the People's Republic of China. In our opinion, the Angel Candle is not within the scope of the antidumping duty order. 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