The tariff classification of "Figural Floral Candles"- PP 165681 from China

NY B88779 September 4, 1997 CLA-2-34:RR:NC:2:236 B88779 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. 1515 Broadway, 43th Floor New York, NY 10036-8901 RE: The tariff classification of "Figural Floral Candles"- PP 165681 from China Dear Mr. Eisen: In your letter dated August 22, 1997, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. The samples submitted, "Figural Floral Candles" - PP 165681, are candles molded in the shapes of various bouquets of flowers. Each candle measures approximately 3 3/4" in height, 1 3/4" in diameter at the base and 3 1/4" in diameter at the top. The applicable subheading for the "Figural Floral 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 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 sample candles are 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