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NY A84895

July 19, 1996

CLA-2-34:RR:NC:FC:236 A84895


TARIFF NO.: 3406.00.0000

Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson St.
Long Beach, CA 90810

RE: The tariff classification of Rich, Blue Candle with Golden Angel, Scented Candles in Decorative Tins, and Nativity Candle from China

Dear Ms. Quintana:

In your letter dated June 12, 1996, on behalf of your client Atom Company, you requested a tariff classification ruling.

Pictures of the items which are the subject of this ruling were submitted and are described as follows:

Item 89011 consist of a blue round candle embossed with the images of angles. The embossed images are highlight in gold. The candle measure approximately 4 1/2 inches in height, and is sold retail in packages of six.

Item 89016 consist of scented candles poured into decorative tins. The tins and candles come in an assortment of colors. The tins measure approximately 2 3/4 inches, and are sold retail in package of six.

Item 89017 consist of a candle molded into the shaped of a decorated brown stable with a gold star with a wick on top of the roof and a figurine of Mary, Joseph and Infant inside the stable. The candle measure approximatley 3 1/2 inches in height, and is sold retail in packages of six.

The applicable subheading for the Rich,Blue Candle with Golden Angel (Item 89011), the Scented Candles in Decorative Tins (Item 89016), and Nativity Candle (Item 89017) 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 3.5 percent ad valorem.

The U.S. Department of Commerce has determined that candles shaped in the form of certain identifiable objects and certain novelty candle having scenes or symbols of religious holidays depicted in their design are not within the scope of the antidumping duty order for petroleum wax candles for China. Items# 89011 and 89017 are not within the scope of the antidumping duty order. However, Item 89016 will be subject to Antidumping Duty at the rate of 54.21 percent.

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.


Roger J. Silvestri

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