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NY B84878




July 9, 1997

CLA-2-34:RR:NC:2:236 B84878

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Anthony Staton
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128

RE: The tariff classification of Candles from China

Dear Mr. Staton:

In your letter dated April 21, 1997, on behalf of your client, Longs Drugs Stores, Inc., you requested a tariff classification ruling.

The samples submitted consists of two types of 10" taper candles. Candles, Type H74Q8231, are figurines molded in the shapes of a snowman, a christmas tree and a angel. Candles, Type H74Q8423, are tapers molded with angel and reindeer features. The molded features (angels face, wings and arms; reindeer face, hooves, bell, Santa cap and antlers) can not be removed without damage to the tapers. These candles will be import and sold retail in packages of two.

The applicable subheading for each of the above types of 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 2.3 percent 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 our opinion each of the above types of candles is outside the scope of the antidumping duty order on petroleum wax candles from China. This ruling is being issued under the provisions of Section 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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