CLA-2-34:RR:NC:SP:236 D81262

Ms. Amy Sperber
Delia's
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a candle molded in the the shape of a ladybug from China.

Dear Ms. Sperber:

In your letter dated August 4, 1998, you requested a tariff classification ruling.

The submitted sample, item #56049, is a wax candle molded into the shape of a "ladybug," measuring approximately 3" tall and 4 7/8" at its widest point. The "ladybug" is red with yellow dots.

The applicable subheading for the above described candle 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 1.2 percent ad valorem.

The Department of Commerce (DOC) 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 DOC has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample is 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
Director,
National Commodity
Specialist Division