The tariff classification of Harvest Scarecrow Novelty Candle Item #972277 from China

NY B84490 April 29, 1997 CLA-2-34:RR:NC:2:236 B84490 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Harvest Scarecrow Novelty Candle Item #972277 from China Dear Ms. Aldinger: In your letter dated April 18, 1997, you requested a tariff classification ruling. The sample submitted is a candle molded in the shape of a scarecrow. The candle measures approximately 6 1/2" in length, 4" in width and 3 1/2" in thickness and is wrapped in a cellophane bag. The candle is an article of China and is being purchased FOB Hong Kong. The applicable subheading for the Harvest Scarecrow Novelty Candle Item #972277 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 2.3 percent ad valorem. Candles shaped in the form of identifiable objects (i.e. the scarecrow) are not within the scope of the antidumping duty order on petroleum wax candles from China. 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