The tariff classification of 2 Pack 10" Taper Beeswax Candle, Item #XX100102P, from China

NY B84140 August 20, 1997 CLA-2-34:RR:NC:2:236 B84140 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 2 Pack 10" Taper Beeswax Candle, Item #XX100102P, from China Dear Mr. Liberati: In your letter dated March 21, 1997, on behalf of your client Liss Brothers Inc., you requested a tariff classification ruling. The sample submitted consists of two tapered beeswax candles wrapped in a plastic bag and tied with a hemp. Each candle measures approximately 10" in length and 3/4" in diameter and is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. Laboratory analysis indicates that the candles are composed of a mixture of paraffin wax and beeswax that is more than 50% paraffin wax. The applicable subheading for the candles 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 candles are 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