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NY 860382

Mar 4 1991

CLA-2-34:S:N:N1:236 860382


TARIFF NO.: 3406.00.0000

Mr. Howard Paull
Shanetts, Paley, Carter and Blauvelt
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of 10" Easter Candles, Style #32- 42-42, from China.

Dear Mr. Paull:

In your letter dated February 8, 1991, you requested a tariff classification ruling.

The proposed import consists of two 10" tapered candles each decorated with a colorful bunny rabbit. The candles are packaged in a cardboard container with "Happy Easter" written all over the container. The Department of Commerce has determined that certain novelty candles, such as Easter novelty candles, are not within the scope of the Antidumping Duty Order on petroleum wax candles from the People's Republic of China. In our opinion, these candles, specifically designed for use only in connection with the Easter holiday are excluded from dumping duties.

The applicable subheading for the candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides candles, tapers and the like. The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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