The tariff classification of Halloween Wax Novelty Haunted House Candle, Rite Aid Item #972279 from China

NY B85534 June 12, 1997 CLA-2-34:RR:NC:2:236 B85534 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lori Aldinger P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Halloween Wax Novelty Haunted House Candle, Rite Aid Item #972279 from China Dear Mr. Aldinger: In your letter dated May 1, 1997, you requested a tariff classification ruling. The sample submitted is a purple and gray candle molded in the shape of a house and is decorated with ghosts and jack-o-lanterns. The candle measures approximately 5 1/2" in height and 4" x 3 1/4" at it base. The candle is an article of China, but will be purchased FOB Hong Kong. The applicable subheading for this 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. In our opinion, this is a novelty candle and is not within the scope of the antidumping duty order on petroleum wax candles 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