The tariff classification of Candles and a Ceramic Candle Holder from China

NY B82053 August 13, 1997 CLA-2-34:RR:NC:2:236 B82053 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Mrs. Alice Wagner Tower Group International, Inc. 128 Dearborn Street Buffalo NY 14207-3128 RE: The tariff classification of Candles and a Ceramic Candle Holder from China Dear Mrs. Wagner: In your letter dated January 31, 1997, on behalf of your client, Matrix Industries, you requested a tariff classification ruling. The samples submitted are as follows: Item No. 9600797, "Pork Pig and Locomotive Candle", consists of a candle molded in the shape of Porky Pig, a cartoon character dressed as Santa, riding on top of a locomotive and carrying a bag of Christmas gifts. It measures approximately 5 1/2" in height and 2" x 5" at the base. Item No. 9601584, "Santa Taz Devil 10" consists of two taper-like candles, each molded in the shape of the "Taz Devil" cartoon character wearing a Santa cap and sitting atop a decorated column. The candles measure approximately 10" in height and 1/2" in diameter, and are imported and sold in retail packages. Item No. 9700992, "L.T. Sylvestar Waxfill Light", consists of a porcelain ceramic votive candle holder molded in the shape of L.T. Sylvestar, a cartoon character dressed as a witch, standing by a green kettle. The kettle has an opening to hold a tealight or votive candle. The holder measures approximately 4 1/2" in height and 5" at it widest point, and is not supplied with a candle. The applicable subheading for the Item Nos. 9600797 and 9601584 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 2.3 percent ad valorem. In our opinion, the sample candles are molded in the shapes of recognizable objects and are not within the scope of the antidumping duty order on petroleum wax candles from China. The applicable subheading for the Item No. 9700992 will be 9405.50.4000, HTS, which provides for Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Non-electric lamps and lighting fittings: Other: Other. The rate of duty will be 6.6 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division