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NY B85718




June 23, 1997

CLA-2-39:RR:NC:SP:222 B85718

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Irwin A. Seltzer
H. Z. Bernstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of an angel figure with a votive light from China.

Dear Mr. Seltzer:

In your letter dated May 29, 1997, on behalf of your client Jay Import Co., Inc., you requested a tariff classification ruling.

The submitted sample is style #13-1877, Angel Votive. The glass background measures approximately 5-3/4 inches in diameter. The front of this item has two angel figures (mother & child). The angel figures are made of plastic. The largest angel measures approximately 4-1/2 inches in height. In back of the circular glass is a votive candle holder with candle that may be lit. When lit, the candle merely illuminates the figurine design. The essential character is imparted by the plastic angel figures.

This sample is returned as requested.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Duty order on petroleum-wax candles from China.

The votive candle contained in the Angel Votive is within the scope of the Antidumping order. Therefore, an Antidumping duty of 54.2 percent will be assigned on the votive candle.

The applicable subheading for the Angel Votive, style #13-1877 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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