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NY C82321

December 22, 1997

CLA-2-34:RR:NC:2:236 C82321


TARIFF NO.: 3406.00.0000

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

RE: The tariff classification of Kidsport Pumpkin Candle, Item #80029 from China

Dear Mr. Liberati:

In your letter dated March 13, 1997, on behalf of your client Liss Brothers Inc., you requested a tariff classification ruling.

The sample submitted is a candle molded in the shape of a pumpkin wearing black and white tennis shoes and a bike helmet while riding a skate board. The candle measures approximately 6" in height and 5" at its widest width.

The applicable subheading for the Kidsport Pumpkin Candle 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 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 Kidsport Pumpkin Candle is not within the scope of the antidumping duty order on petroleum wax candles from China.

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 B. Swierupski

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