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NY 811735

January 13, 1997

CLA-2-34:S:N:N7:236 811735


TARIFF NO.: 3406.00.0000

Mr. A.Encarnacion
Import Department
J.H. Bachmann Inc.
30 Montgomery Street
Jersey City NJ 07302

RE: The tariff classification of Candles from China.

Dear Mr. Encaracion:

In your letter received June 15, 1995, on behalf of your client Q.S. International Ltd, you requested a tariff classification ruling.

The prospective imports are as follows:

Item Description

MG 4586 Candle measuring approximately 3 inches in diameter by 1 1/2 inches high, having the appearance of a half sphere, rounded on top, flat at the bottom. (Considered to be a novelty candle).

G 1 Candle poured into a glass container measuring approximately 1 3/4 inches in diameter by 2 1/2 high.

MG 4293 Candle measuring approximately 3 inches in diameter by 3 inches high.

T 1 Candle poured into a tin container measuring approximately 2 1/2 inches in diameter by 1 1/2 high.

P 1 Candle measuring approximately 1 1/2 inches in diameter by 3 1/2 inches high.

V 1 Candle measuring approximately 1 1/2 inches in diameter by 4 inches high.

In our opinion, these candles are subject to the Anti Dumping Duty of 54.21 percent ad valorem. Item MG 4586 a novelty candle is not subject to the dumping order.

The applicable subheading for the 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 4.6 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
New York Seaport

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