The tariff classification of Candles from China

NY C80817 November 13, 1997 CLA-2-34:RR:NC:2:236 C80817 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Walter Warren LEP Profit International, Inc. 111 Pavonia Avenue, 14th Floor Jersey City, NJ 07310 RE: The tariff classification of Candles from China Dear Mr. Warren: In your letter dated October 31, 1997, on behalf of your client Atico International Ltd., you requested a tariff classification ruling. The samples submitted, Item No. H79H5249, consists of the four types of tapered candles listed below: Item #1 is an orange candle molded into the shape of three vertically attached pumpkins, and measures approximately 10" in length. Item #2 is a white candle molded into the shape of three vertically attached ghosts, and measures approximately 10" in length. Item #3 is a black candle molded into the shape of four vertically attached black cats, and measures approximately 10" in length. Item #4 is a black and orange candle molded into the shape of four vertically attached witches, and measures approximately 10" in length. The above candles will be imported and sold retail in packages of two. 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 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, Robert B. Swierupski Director National Commodity Specialist Division