The tariff classification of candles from China.

NY C85725 April 7, 1998 CLA-2-34:RR:NC:SP:236 C85725 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of candles from China. Dear Ms. Aldinger: In your letter dated March 16, 1998, you requested a tariff classification ruling. The submitted samples, Rite Aid item #985945, "Halloween Spider Pillars", consist of two pillar candles. Each candle measures 6 inches in height by 2-1/2 inches in diameter and is decorated with embossed jack-o-lanterns, spiders and a spider web. The item will be imported in an assortment of three colors; one orange and one purple candle were submitted with your request. The jack-o-lanterns cannot be removed without damage to the pillars. The applicable subheading for the candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2% 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 addition, the Department of Commerce has determined that certain novelty candles designed solely for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, the sample candles are designed for use solely in connection with Halloween 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 B. Swierupski Director, National Commodity Specialist Division