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NY 897474

June 12, 1994

CLA-2-34:S:N:N7:236 897474


TARIFF NO.: 3406.00.0000

Ms. Maureen Shoule
J.W. Hampton,Jr. & Co.,Inc.
15 Park Row
New York NY 10038

RE: The tariff classification of Halloween Candles from China.

Dear Ms. Shoule:

In your letter dated April 29, 1994, you requested a tariff classification ruling.

The prospective imports are five wax candles with Halloween designs. They are as follows:

1) Witch with a broom
2) Black Cat with a pumpkin
3) Pumpkin Man with a bat attached in the front 4) Pumpkin Man with a hat on his head
5) Green Man dressed in a black suit,cape, and ponytail

Each candle is approximately 5 inches in length and 2 1/2 in diameter.

The Department of Commerce has determine that certain novelty candles, such as Halloween novelty candles, are not within the scope of the Antidumping Duty Order on petroleum-wax candles for the People's Republic of China (PRC). In our opinion, these candles, specially designed for use only in connection with the Halloween holiday is excluded from dumping duties.

The applicable subheading for the Halloween Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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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