The tariff classification of Item #19229, Sculptured Santa Claus Tapers from China

NY C80575 November 6, 1997 CLA-2-34:RR:NC:2:236 C80575 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 Item #19229, Sculptured Santa Claus Tapers from China Dear Mr. Liberati: In your letter dated March 14, 1997, on behalf of your client, Liss Brothers Inc., you requested a tariff classification ruling. The sample submitted, Item #19229, Sculptured Santa Claus Tapers, is two tapered candles molded into the shape of a Santa Claus dressed in an Eighteenth century red robe and cap, and holding a miniature brown teddy bear. Each candle measures approximately 10" in height and 1 1/2" at their widest width. The applicable subheading for the Item #19229, Sculptured Santa Claus Tapers 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 figurine candles and 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, Robert Swierupski Director National Commodity Specialist Division