The tariff classification of Ball-Shaped Magic Glow Candle from China

NY B85019 June 17, 1997 CLA-2-34:RR:NC:2:236 B85019 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. 1515 Broadway, 43rd Floor New York, New York 10036-8901 RE: The tariff classification of Ball-Shaped Magic Glow Candle from China Dear Mr. Eisen: In your letter dated May 23, 1997, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The sample submitted, Magic Glow Candle, is a candle molded in the shape of a ball and measures approximately 2" in diameter. The candle consists of a clear wax inner core and a multicolored wax outer shell. The applicable subheading for the Ball-Shaped Magic Glow 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 2.3 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the ball shaped Magic Glow Candle in not within the scope of the Antidumping duty order on petroleum wax candle from China. This ruling is being issued under the provisions of Section 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