The tariff classification of Handcrafted Candles from China

NY B88712 September 15, 1997 CLA-2-34:RR:NC:2:236 B88712 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Roby J. Freireich ACG Green Group, Inc. 9770 Bell Ranch Drive Santa Fe Springs, CA 90670 RE: The tariff classification of Handcrafted Candles from China Dear Ms. Freireich: In your letter dated August 8, 1997, you requested a tariff classification ruling. The sample submitted is a round handcrafted candle decorated with coffee beans embedded into its side. The candle measures approximately 3" in height and 2 3/4" in diameter, and is packaged in a plastic bag tied with a hemp bow at the top. The applicable subheading for the 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. The Department of Commerce 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. In our opinion, the sample is within the scope of the antidumping duty 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division