NY 868589
November 27 1991
CLA-2-34:S:N:N1:236 868589
Mr. John A. Slagle
Director, Customs Laws and Regulations
Wolf D. Barth Co. Inc
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of the "Van Gogh" and "Monet"
Candles from China.
Dear Mr. Slagle:
In your letter dated October 25, 1991, on behalf of your
client Candles by Finesse, you requested a tariff classification
ruling.
The prospective imports are two candles - the "Van Gogh" and
the "Monet". The "Van Gogh is a spiral-curved candle while the
"Monet" is a straight-sided candle with a spiral wax overlay.
The applicable subheading for the "Van Gogh" and "Monet"
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 5.8 percent ad valorem.
In the absence of a scope of incusion ruling, this
merchandise would be subject to a dumping duty of 54.21 percent
ad valorem.
The Department of Commerce has determined that candles in
the following shapes: tapers, spirals, straight-sided dinner
candles, rounds, columns, pillars, votives, and various wax-
filled containers are subject to the Antidumping Duty Order on
petroleum wax candles from China. For a scope of inclusion
ruling regarding the "Van Gogh" and "Monet" candles, please
write to: the Department of Commerce, Deputy Assistant Secretary
for Compliance-Import Administration, Room 3069, Washington, D.C.
20230.
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