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NY 897657




June 7, 1994

CLA-2-34:S:N:N7:236 897657

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Vivian Chang
CAICO OVERSEAS INC.
901 Lawson Street
City of Industry, California 91748

RE: The tariff classification of Christmas Candle Set from China.

Dear Ms. Chang:

In your letter dated May 3, 1994, you requested a tariff classification ruling.

The prospective import, a Christmas Candle Set consist of six wax candles. These candles are embossed with Christmas and Winter designs, such as a Snowman, Santa, Christmas Tree, Christmas Bells, and Christmas Candle, all packaged in a retail container.

In our opinion, the Santa Claus and Christmas tree are excluded from the Antidumping Order. The others do not depict a "Scene or Symbol" of any specific "Religious Holiday or Special Event." They are therefore subject to the Antidumping duties of 54.21 percent.

You may request a scope ruling on those candles subject to Antidumping duties by writing to :

Department of Commerce
International Trade Administration
Office of Antidumping Compliance
IA Control Records Unit
Room B099
Washington D.C. 20230
and send samples or clear pictures.

The applicable subheading for the Christmas Candle Set 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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