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NY 897475





May 31, 1994

CLA-2-34:S:N:N7:236 897475

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Maureen Shoule
J.W. Hampton,Jr. & Co.,Inc.
15 Park Row
New York NY 10038

RE: The tariff classification of Easter Egg Candles from China.

Dear Ms. Shoule:

In your letter dated April 29, 1994, you requested a tariff classification ruling.

The prospective imports are six wax candles molded in the shape of a egg with Easter designs. They are as follows:

3 Easter Eggs in a basket with embossed rabbits.

3 Easter Eggs with a figures of a bunny, basket and colored eggs all embossed.

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

Candles having scenes or symbols of other occasions (e.g., religious holidays or special events) depicted in their designs, figurine candles, and candles shaped in the form of identifiable objects (e.g., animals or numerals) are not within the scope of the Antidumping duty order. The Easter Egg Candles meet these requirement and are not within the scope of the Antidumping duty order.

The applicable subheading for the Easter Eggs 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 5.8 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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