CLA-2-34:RR:NC:2:236 D83687
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Candles from China.
Dear Mr. August:
In your letter dated October 15, 1998, you requested a tariff
classification ruling.
The samples submitted are as follows:
Item #7202- Large Christmas Leaf Candles consisting of two
assorted styles. One style consists of a candle measuring
approximately 5" in height and 2" in width and molded in the
shaped of a red poinsettia. The other style consists of a candle
measuring approximately 5" in height and 2" in width, molded in
the shaped of a green poinsettia with red berries.
Item #8203- Large Leaf Candles consisting of two candles molded in
the shape of a maple and oak leaf, measuring approximately 5" in
height and 2" in width.
Item #8202- Autumn Leaf Candles consisting of three candles molded
in the shape of a small leaf measuring approximately 1 3/4" in
height and 3/4" in width.
The applicable subheading for the described candles 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 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. The
Department has also determined that candles molded in the shape of
certain identifiable objects, such as an animal or a numeral, are
not within the scope of the antidumping duty order. In our
opinion, the samples 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 212-466-5744.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division