CLA-2-34:S:N:N7:236 884375
Mr. Ralph Natale
Vice President
American Shipping Company
600 Slyvan Avenue
P.O. Box 1486
Englewood Cliffs, N.J. 07632
RE: The tariff classification of a Scented Candle Style # BN0078
from China
Dear Mr. Natale:
In your letter dated March 29, 1993, on behalf of your client, Roseann
Giovenco, you requested a tariff classification ruling.
The prospective import is a scented candle poured into a tin, 3 inches
by 2 inches by 2 inches, with a cover. The tin (can) is decorated with a
Christmas motif (Santa Claus and Reindeer) on all sides including the cover.
The applicable subheading for the Scented 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 5.8 percent ad
valorem.
The Department of Commerce has determined that certain novelty
candles, such as Christmas novelty candles, are not within the scope of the
antidumping duty order on petroleum-wax candles from the People's Republic
of China (PRC). In our opinion, this candle in a tin decorated on all sides
with a Christmas motif is not subject to the antidumping duty order.
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