CLA-2-34:RR:NC:SP:236 D81262
Ms. Amy Sperber
Delia's
435 Hudson Street
New York, NY 10014
RE: The tariff classification of a candle molded in the the
shape of a ladybug from China.
Dear Ms. Sperber:
In your letter dated August 4, 1998, you requested a tariff
classification ruling.
The submitted sample, item #56049, is a wax candle molded
into the shape of a "ladybug," measuring approximately 3" tall
and 4 7/8" at its widest point. The "ladybug" is red with yellow
dots.
The applicable subheading for the above described candle
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 percent ad valorem.
The Department of Commerce (DOC) 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 DOC 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 is 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