United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E87839 - NY E87897 > NY E87888

Previous Ruling Next Ruling
NY E87888





October 6, 1999

LA-2-34:RR:NC:SP:236 E87888

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Steve Beauchesne
TMC Group Inc.
1 Treasure Lane
P.O. Box 346
Derry, NH 03038-0346

RE: The tariff classification of a wedding cake candle from China.

Dear Mr. Beauchesne:

In your letter dated September 9, 1999, you request a tariff classification ruling.

The sample that you submit, Style #W234, Three Tier Decorated Large Wedding Cake Candle, is a white colored candle molded in the shape of a three tier wedding cake that measures approximately 5-1/4" in height, 5" in diameter at its base, 3" in diameter at its mid-section and 2-1/4" in diameter at its top. The candle is decorated with both yellow colored wax roses and wax silver pearls molded around its base, second tier and on top. The candle is wrapped in cellophane and tied at the top with a silver bow. You also submit a sample of Style #W234 in a smaller size that measures approximately 2-3/4" in height, 2-1/2" in diameter at is base, 1-1/2" in diameter at its mid-section and 1" in diameter at its top.

The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be Free.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles molded in the shape of certain recognizable objects, such as an animal and a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, both samples of Style #W234, Three Tier Decorated Large Wedding Cake Candle, are not within the scope of the antidumping duty order on petroleum wax candles from China.

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 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: