The tariff classification of Stained Glass Wax Village Candle, Item #18019, from China

NY C80230 October 6, 1997 CLA-2-34:RR:NC:2:236 C80230 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of Stained Glass Wax Village Candle, Item #18019, from China Dear Mr. Liberati: In your letter dated March 14, 1997, on behalf of your client Liss Brother Inc., you requested a tariff classification ruling. The sample submitted is a Stained Glass Wax Village Candle, consisting of paraffin wax, pigment, wick and fragrance. The candle measure 6 inches. Each candle is designed after a house and includes windows, a door, a chimney and front steps. The colors of these candles are red, green, black, gold, yellow, and white. Each candle is individually wrapped in cellophane with a UPC label. The applicable subheading for the Stained Glass Wax Village 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 not 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