The tariff classification of Candles from China and Hong Kong

NY C81275 December 16, 1997 CLA-2-34:RR:NC:2:236 C81275 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Susan Sprung D. Hauser, Inc. 182-23 150th Avenue Springfield Gardens, NY 11413 RE: The tariff classification of Candles from China and Hong Kong Dear Ms. Sprung: In your letter dated October 27, 1997, on behalf of your client Amscan, Inc., you requested a tariff classification ruling. The samples submitted are as follows: Item #CH018 is a decorative purple glass container molded in the shape of a petal flower and is filled with a scented candle. The candle measures approximately 1 3/4" in height and 2 7/8" at its widest diameter. This item is manufactured in China. Item #17420 is a white round scented candle. The candle measures approximately 1 3/4" in height and 1 3/4" in diameter. This item is manufactured in Hong Kong. Item #CT1110M is a gold painted terra cotta container molded in the shape of a half moon and is filled with a white scented candle. The candle measures approximately 1 1/2" in height and 3" in diameter. This item is manufactured in Hong Kong. Item #YM037 is a clear glass molded in the shaped of a five points star filled with a scented candle. The candle measures approximately 1" in height and 2 7/8" at its widest diameter. This is manufactured in China. The applicable subheading for the above described 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, Item #CH018 and #YM037 are within the scope of the antidumping duty order. Item #17420 and CT1110M are products of Hong Kong and are not within the scope of the antidumping duty order for China. 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