The tariff classification of Floating Candles from China

NY B89350 October 16, 1997 CLA-2-34:RR:NC:2:236 B89350 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. O.W. Waters Water Shipping Company P.O. Box 118 Wilmington, NC 28402-0118 RE: The tariff classification of Floating Candles from China Dear Mr. Waters: In your letter dated September 3, 1997, on behalf of your client, Tidewater Designs, Inc., you requested a tariff classification ruling. The samples submitted, Floating Candles, consists of two candles in retail packaged, which are molded in the shape of a sphere. Each candle measures approximately 3 7/8" in diameter. The applicable subheading for the Floating Candles 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 samples are subject to 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