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NY C86316

April 20, 1998

CLA-2-34:RR:NC:SP:236 C86316


TARIFF NO.: 3406.00.0000

Mr. Patrick R. Leary
The C.M. Paula Company
6049 Hi-Tek Court
Mason, OH 45040

RE: The tariff classification of candles from China.

Dear Mr. Leary:

In your letter dated April 2, 1998, you requested a tariff classification ruling.

The candles to be imported consist of candles molded in the shape of cube, measuring 3" square on all sides. The candles will incorporate inspirational messages and artwork. You have submitted a sample of the type of candle you will import, as well as samples of the artwork which you plan to use on the candles.

The applicable subheading for the candles 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 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 our opinion, the sample candle 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.


Robert B. Swierupski

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