CLA-2-34:S:N:N7:236 897657
Ms. Vivian Chang
CAICO OVERSEAS INC.
901 Lawson Street
City of Industry, California 91748
RE: The tariff classification of Christmas Candle Set from China.
Dear Ms. Chang:
In your letter dated May 3, 1994, you requested a tariff
classification ruling.
The prospective import, a Christmas Candle Set consist of six
wax candles. These candles are embossed with Christmas and Winter
designs, such as a Snowman, Santa, Christmas Tree, Christmas Bells,
and Christmas Candle, all packaged in a retail container.
In our opinion, the Santa Claus and Christmas tree are
excluded from the Antidumping Order. The others do not depict a
"Scene or Symbol" of any specific "Religious Holiday or Special
Event." They are therefore subject to the Antidumping duties of
54.21 percent.
You may request a scope ruling on those candles subject to
Antidumping duties by writing to :
Department of Commerce
International Trade Administration
Office of Antidumping Compliance
IA Control Records Unit
Room B099
Washington D.C. 20230
and send samples or clear pictures.
The applicable subheading for the Christmas Candle Set 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.
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