The tariff classification of Halloween Wax Novelty Shadow Scare Candle, Rite Aid Item #972290 from China

NY B85533 June 12, 1997 CLA-2-34:RR:NC:2:236 B85533 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lori Aldinger P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Halloween Wax Novelty Shadow Scare Candle, Rite Aid Item #972290 from China Dear Mr. Aldinger: In your letter dated May 1, 1997, you requested a tariff classification ruling. The sample submitted is a candle molded in the shapes of a ghost, jack-o-lanterns, a tombstone, a masked dog and a full moon with a skeleton, attached together on a wax base. The candle measures approximately 5 1/4" in height and 4 1/2" at it widest point on the base. The candle is an article of China, but will be purchased FOB Hong Kong. The applicable subheading for this candle 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. In our opinion, this is a novelty candle and is 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