The tariff classification of Christmas Ornament Candle from China

NY B80342 December 27, 1997 CLA-2-34:RR:NC:2:236 B80342 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of Christmas Ornament Candle from China Dear Mr. Eisen: In your letter dated December 9, 1996, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The sample submitted is a candle molded into the shape of a sphere, and measures approximately 3 inches in diameter. The candle is molded to resemble a Christmas ornament that is hung from a Christmas tree. In our opinion, the above candle is not subject to the Anti Dumping Duties. The applicable subheading for the Christmas Ornament 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. 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