The tariff classification of "Scents of Java" Coffee Scented Candle (Hazelnut) from Hong Kong

NY B89384 October 15, 1997 CLA-2-34:RR:NC:2:236 B89384 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula Reeder Lava Enterprises, Inc. 131 West 33rd Street National City, CA 91950 RE: The tariff classification of "Scents of Java" Coffee Scented Candle (Hazelnut) from Hong Kong Dear Ms. Reeder: In your letter dated September 11, 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 3/4" in height and 3 1/4" in diameter, and is packaged in a plastic bag tied with a hemp bow at the top. The candle will be manufactured in the Peoples Republic of China. In your literature, you indicate that Scents of Java will be imported and sold in five fragrances: Amaretto, Irish Cream, French Vanilla, Hazelnut and House Blend. 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