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NY B83726

November 7, 1997

CLA-2-34:RR:NC:2:236 B83726


TARIFF NO.: 3406.00.0000

Mr. Bernard D. Liberati
Morris Freidman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of Item #18056, Christmas Novelty Candle,(Rocking Horse Candle) from China

Dear Mr. Liberati:

In your letter dated March 14, 1997, on behalf of your client, Liss Brothers Inc., you requested a tariff classification ruling.

The sample, Item #18056, a christmas novelty candle,(rocking horse candle), is a candle molded in the shape of a Rocking Horse with miniature boxes of gifts and a beach ball between the horse and the rocker. The candle measures approximately 5 1/2" in height and 3 1/2" at its widest width, and is individually packaged in a plastic wrapper for retail sale.

The applicable subheading for the Item #18056, Christmas Novelty Candle,(Rocking Horse 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 above described sample 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.


Robert Swierupski

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