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NY 808746




April 24, 1995

CLA-2-34:S:N:N7:236 808746

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Halloween Candles from Hong Kong.

Dear Ms. Aldinger :

In your letter dated March 28, 1994, you requested a tariff classification ruling.

The prospective imports are three wax candles with Halloween designs. They are as follows:

1) Witch with a pumpkin
2) Black Cat with a pumpkin
3) Ghost with a pumpkin

Each candle is approximately 6 1/2 inches in length and 3 in diameter.

The Department of Commerce has determine that certain novelty candles, such as Halloween novelty candles, are not within the scope of the Antidumping Duty Order on petroleum-wax candles for the People's Republic of China (PRC). In our opinion, these candles, specially designed for use only in connection with the Halloween holiday is excluded from dumping duties.

The applicable subheading for the Halloween 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 4.6 percent ad valorem.

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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