The tariff classification of Wax Gingerbread House Candle, Item #18046, from China

NY B83716 September 4, 1997 CLA-2-34:RR:NC:2:236 B83716 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of Wax Gingerbread House Candle, Item #18046, from China Dear Mr. Liberati: In your letter dated March 13, 1997, on behalf of your client Liss Brothers Inc., you requested a tariff classification ruling. The sample, Item #18046, is a petroleum wax candle molded in the shape of a gingerbread house. It measures approximately 8" x 5" x 4" and is decorated with candy striped windows, artificial snow and multicolored candies. The applicable subheading for the Wax Gingerbread House Candle, Item #18046, 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 2.3 percent ad valorem. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax filled containers are subject to the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample is a novelty candle 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division