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NY 867930

October 31 1991

CLA-2-34:S:N:N1:236 867930

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. James C. Alberdi
A.J. Arango, Inc.
501 East Jackson Street
Tampa, FL 33602

RE: The tariff classification of a Musical Candle from China.

Dear Mr. Alberdi:

In your letter dated October 15, 1991, on behalf of your client, Golden Sail Imports and Exports, you requested a tariff classification ruling.

The prospective import is an animal figurine wax candle with an internal electronic circuit designed to play a song when the candle is lit.

In our opinion, the predominant feature of this article is the candle.

The Department of Commerce has excluded figurine-type candles from the antidumping duty order imposed on petroleum wax candles imported from China.

The applicable subheading for the musical candle 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 5.8 percent ad valorem.

Each item should be marked as clearly, legibly and indelibly as possible with the proper country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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