CLA-2-34:S:N:N7:236 812023

Ms. Maria Miller
MSR Imports Inc.
6920 Central Highway
Airport Circle Industrial Park
Pennsauken, NJ 08109

RE: The tariff classification of two 12" Candles from China.

Dear Ms. Miller:

In your letter dated June 26, 1995, you requested a tariff classification ruling.

The applicable subheading for the 12" 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 4.6 percent ad valorem.

In our opinion, the 12" Candles are subject to the Anti- Dumping Duty of 54.21 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport