The tariff classification of Halloween Pumpkin Candle, Item # 80016, from China

NY C82325 December 15, 1997 CLA-2-34:RR:NC:2:236 C82325 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 Halloween Pumpkin Candle, Item # 80016, from China Dear Mr. Liberati: In your letter dated March 17, 1997, on behalf of your client Liss Brother Inc., you requested a tariff classification ruling. The sample submitted, Halloween Pumpkin Candle, Item # 80016, is a candle molded into the shape of a Halloween pumpkin. The candle measures approximately 4" in height and 3" at its widest width. The applicable subheading for the Halloween Pumpkin 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 candle is not within the scope of the antidumping duty order. 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