The tariff classification of Stacked Pumpkins Candle from China

NY B89242 October 10, 1997 CLA-2-34:RR:NC:2:236 B89242 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Serko & Simon, LLP One World Trade Center, Suite 3371 New York NY 10048 RE: The tariff classification of Stacked Pumpkins Candle from China Dear Mr. Epstein: In your letter dated September 4, 1997, on behalf of your client, Russ Barrie and Company, Inc., you requested a tariff classification ruling. The sample submitted, Item #14713, is a set of two candles packaged for retail sale. Each candle measures approximately 10" in height and 3/4" in diameter and is in the shape of four pumpkins stacked one on top of another. The pumpkins are orange in color and are adorned with green leaves which appear to be growing from the stems of each of the pumpkins. The applicable subheading for Item# 14713 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 above described candles are not 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, Robert Swierupski Director National Commodity Specialist Division