NY 860382
Mar 4 1991
CLA-2-34:S:N:N1:236 860382
Mr. Howard Paull
Shanetts, Paley, Carter and Blauvelt
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of 10" Easter Candles, Style #32-
42-42, from China.
Dear Mr. Paull:
In your letter dated February 8, 1991, you requested a
tariff classification ruling.
The proposed import consists of two 10" tapered candles each
decorated with a colorful bunny rabbit. The candles are packaged
in a cardboard container with "Happy Easter" written all over the
container. The Department of Commerce has determined that
certain novelty candles, such as Easter novelty candles, are not
within the scope of the Antidumping Duty Order on petroleum wax
candles from the People's Republic of China. In our opinion,
these candles, specifically designed for use only in connection
with the Easter holiday are excluded from dumping duties.
The applicable subheading for the candles will be
3406.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides candles, tapers and the like. The rate of
duty will be 5.8 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport