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NY A89500



December 17, 1996

CLA-2-34:RR:NC:2:236 A89500

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of wax torches from China

Dear Mr. Liberati:

In your letter dated November 1, 1996, on behalf of your client, Liss Brothers Inc., you requested a tariff classification ruling.

The samples submitted are as follows:

Item #15205, 48" Tulip Wax Torch, is a wax candle molded into the shape of a purple tulip and is formed around a pole. The candle measures approximately 7 1/2" x 3 1/2" and is made of paraffin wax, a fabric wick and a paper core. The pole is of bamboo and measures approximately 48" x 1/4".

Item #15206, 48" Plain Wax Torch, is a white tapered candle formed around a pole. The candle measure approximately 23" x 1 1/4" and is made of paraffin wax, a fabric wick and a paper core. The pole is of bamboo and measures approximately 48" x 1/4".

Item #15207, 48" Plain Wax Torch/Stars, is a blue tapered candle formed around a pole. The candle is decorated with white stars on a blue field. The candle measure 23" x 1 1/4" and is made of layers of paraffin wax, a fabric wick and a paper core. The pole is of bamboo and measures approximately 48" x 1/4".

Item #15208, 48" Wax Torch Corn Design, is a candle molded into the shape of an ear of corn formed around a pole. The candle measure approximately 11" x 2" and is made of paraffin wax, a fabric wick and a paper core. The pole is of bamboo and measures approximately 48" x 1/4". Item #15208 is also supplied in vegetable shapes such as a red pepper, asparagus and a cucumber.

The torches will be used in backyard and outdoor events.

All of the above described torches are considered composite goods with the essential character of candles. The applicable subheading 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 3.5 percent ad valorem.

The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives and various wax-filled containers are subject to the antidumping duty order on petroleum-wax candles from China. The Department has also ruled that candles molded in the form of certain recognizable objects are not within the scope of the antidumping duty order. In our opinion Item #15205 and Item #15208 are not within the scope of the antidumping duty order; Item #15206 and Item #15207 are 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,

Roger J. Silvestri
Director

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