CLA-2-34:RR:NC:SP:236 C87677
Mr. Jay Fox
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700
RE: The tariff classification of figural floating candles from
China.
Dear Mr. Fox:
In your letter dated May 7, 1998, you requested a tariff
classification ruling.
The submitted samples are as follows:
1. "Green frog" is a candle molded in the shape of a frog. It
measures approximately 2" long by 2" across its widest point
by 3/4" thick.
2. "Small boat" is a candle molded in the shape of a boat. It
measures approximately 2" long by 1" across its widest point
by 3/4" thick.
3. "Maple leaf" (tree leaf) is a candle molded in the shape of a
leaf. It is colored blue and measures approximately 3" long
by 1-3/4" across its widest point by 3/4" thick.
4. "Oval leaf" (tree leaf ) is a candle molded in the shape of a
leaf. It is colored pink and measures approximately 3" long
by 1-1/2" across its widest point by 3/4" thick.
The applicable subheading for the above described 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
addition, the Department of Commerce has determined that candles
molded in the form of certain identifiable objects are not within
the scope of the antidumping duty order on petroleum-wax candles
from China. In our opinion, the sample candles are not 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
Director,
National Commodity
Specialist Division