CLA-2-34:RR:NC:SP:236 C89281
Shelia Andrews
Dillard Department Stores, Inc.
11701 Otter Creek Road South
Mabelvale, AR 72103
RE: The tariff classification of candles from China.
Dear Ms. Andrews:
In your letter dated June 15, 1998, you requested a tariff classification
ruling.
The samples submitted with your letter were examined and, as per your
request, will be returned. One sample is a white colored, round column candle,
style no. 827T2015HV, measuring 6 inches tall and 3 inches in diameter with a
raised red, green and gold poinsettia flower molded around its cylindrical
shape. The second sample is a white colored, square pillar candle, style no.
827T2013HV, measuring 9 inches tall, 3 inches wide, and 3 inches long, with
the word "joy", holly leaves, berries, and a poinsettia flower molded on each
side.
The applicable subheading for the above 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 (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.
The DOC has determined that certain novelty candles specially designed for use
only in connection with religious holidays or special events are not within the
scope of the antidumping duty order. In our opinion, sample candle style no.
827T2015HV, is within the scope of the antidumping duty order. Sample candle
style no. 827T2013HV is not within the scope of the antidumping 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