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NY C83845




March 3, 1998

CLA-2-34:RR:NC:SP:236 C83845

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Nellie Liu
Premier Candle Corp.
1255 Fewster Drive
Mississauga, Ontario, L4W 1A3
Canada

RE: The tariff classification of candles from China.

Dear Ms. Liu:

In your letter dated January 23, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

1. A brown teardrop shaped candle measuring 6 1/2" in height with a base diameter of 3"

2. A red teardrop shaped candle measuring 5 1/2" in height with a base diameter of 2 3/4"

3. A red teardrop shaped candle measuring 4" in height with a base diameter of 2 1/2"

4. A wax filled terra cotta pot candle with a winter scene painted on it. The pot measures 4" in height with a top diameter of 4 1/2".

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 1.2% 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 addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects and candles designed solely for use in conjunction with the Christmas holiday are not within the scope of the antidumping duty order on petroleum-wax candles from China.

In our opinion, the teardrop shaped candles are not within the scope of the antidumping duty order. The wax filled terra cotta pot candle with a winter scene is 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.

Sincerely,

Robert B. Swierupski

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