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NY C85726




April 13, 1998

CLA-2-34:RR:NC:SP:236 C85726

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of candles from China.

Dear Ms. Aldinger:

In your letter dated March 16, 1998, you requested a tariff classification ruling.

The item to be imported, Rite Aid item #985942 "Creature Pillars", consists of a pillar candle measuring 1.5" in height by 3" in diameter with a hand painted wax creature figure molded to the top of the candle. The item will be imported in three styles: a rat, a bat, and a spider. The candle is of one piece design construction. Samples of the spider and the bat styles were submitted with your request.

The applicable subheading for the "Creature Pillars" 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 certain novelty candles are not within the scope of the antidumping duty order on petroleum-wax candles from China. After physical examination, we conclude that the 3-dimensional bat and spider figures molded atop the samples cannot be removed without damage to the pillar candles. 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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