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NY B83718




February 13, 1998

CLA-2-34:RR:NC:SP:236 B83718

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

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

RE: The tariff classification of candles from China.

Dear Mr. Liberati:

In your letter dated March 13, 1997, on behalf of Liss Brothers, Inc., you requested a tariff classification ruling.

The submitted sample, Harvest Sculptured Tapers item #80020, consists of two candles, each molded in the shape of a scarecrow figure with a pumpkin head. They measure approximately 10" in length and 1 1/2" in diameter. The candles are packaged in a box with a display window.

The applicable subheading for the 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 1.2% ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the Department of Commerce has determined that candles shaped as identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample candles are not within the scope of the antidumping duty order.

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 V. Gualario at 212-466-5744.

Sincerely,

Robert B. Swierupski

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