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NY 811360




June 29, 1995

CLA-2-34:S:N:N7:236 811360

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of 12" Feather Taper Candles (Items# 11450; 11450A; 11550; 11663) from China.

Dear Mr. Liberati:

In your letter dated May 9, 1995, on behalf of your client Liss Brothers Inc., you requested a tariff classification ruling. The prospective imports are as follows:

ItemDescription

11450Consist of a set of two 12" Feather Taper Candles in the color red, white, and green, in retail package.

11450AConsist of a set of two 12" Feather Taper Candles in the color red, white, and green with various decorations, in retail package.

11550Consist of a set of two 12" Feather Taper Candles in the Multi-colors red, white, and green, in retail package.

11663Consist of a set of two 12" Feather Taper Candles in the color gold, in retail package.

The applicable subheading for the 12" Feather Taper Candles Items# 11450; 11450A; 11550; 11663 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.

In our opinion, these candles are subject to the Anti Dumping Duty of 54.21 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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