The tariff classification of Santa Clause Candle, Item #18025 from China

NY C82326 January 28, 1998 CLA-2-34:RR:NC:2:236 C82326 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 Santa Clause Candle, Item #18025 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 is a candle molded in the shape of a Santa Claus. The Santa Claus is dress in a red suit and cap, holding a fir tree, drum and drum stick with a bag of gifts at his side. The candle measures approximately 5 1/2" in height and 3" at its widest width. The applicable subheading for the Santa Clause Candle, Item #18025 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 1.2 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 Santa Clause Candle, Item #18025 is a novelty candle which is outside the scope of the antidumping duty order on petroleum wax candles from 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