NY a86173: The tariff classification of Easter egg taper candle from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86173

                        August 29, 1996

CLA-2-34:RR:NC:FC:236 A86173  

CATEGORY:  Classification

TARIFF NO.: 3406.00.0000

Ms. Lisa A. Prewitt
Manager of Merchandise Negotiations
Lillian Vernon Corporation
543 Main Street
New Rochelle, NY 10801

RE:  The tariff classification of Easter egg taper candle from
     China

Dear Ms. Prewitt:

     In your letter dated August 5, 1996, you requested a tariff
classification ruling.

     The sample submitted consists of two totem-like candles each
composed of nine mini Easter eggs (with various colors and
designs) stacked one upon another.  The candles measure
approximately 10 1/2 inches in height and range from 1/2 to 7/8
inch in diameter from egg to egg. They are sold retail in
packages of two.

     The U.S. Department of Commerce has determined that candles
shaped in the form of certain identifiable objects and certain
novelty candle having scenes or symbols of religious holidays
depicted in their design are not within the scope of the
antidumping duty order for petroleum wax candles for China.  The
Easter egg tapers candle are not within the scope of the
antidumping duty order.

     The applicable subheading for the Candles will be
3406.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for candles, tapers and the likes .  The
rate of duty will be 3.5 percent ad valorem.   

     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,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division