The tariff classification of Candle from China

NY C80593 November 12, 1997 CLA-2-34:RR:NC:2:236 C80593 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Stephen Wong Oceanland Service Inc. P.O. Box 1249 Rosemead, CA 91770 RE: The tariff classification of Candle from China Dear Mr. Wong: In your letter dated October 3, 1997, on behalf of your client Sea Boa Inc., you requested a tariff classification ruling. The sample submitted is a candle molded in the shape of a cartoon character known as "Betty Boop". It has a wick protruding from its head and the figure is attached to a square block, giving the appearance that she is leaning against a wall. The candle measures approximately 8" in height and 5" at its widest width. 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 candle is a figurine candle and is 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