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NY B86942




August 18, 1997

CLA-2-34:RR:NC:2:236 B86942

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Michele Smith
Sears, Roebuck and Co,
3333 Beverly Road, BC 204A
Hoffman Estates, Illinois 60179

RE: The tariff classification of Candles, Stock Nos. 91221, 91228, 91229, 91230 from China

Dear Ms. Smith:

In your letter dated June 17, 1997, you requested a tariff classification ruling.

The samples submitted are as follows:

Item #91221, Pinecone, is a yellowish brown candle molded in the shape of a pinecone. It measures approximately 6" in height and 3" at its base.

Item #91228, 5 Point Standing Star, consists of four green candles molded in the shape of a 5 Point Star measuring approximately 1" in height. They vary in width, 3" to 6" from point to point. The stars are individually shrink-wrapped in plastic, stacked on top of each other and wrapped together in a cellophane bag tied at the top with a fabric ribbon. The wrapped stack measures approximately 5" in height and 6" at its base. This item is also available in red candles.

Item #91229, 5 Point Standing Star, is essentially the same as Item # 91228, and is available in either metallic gold or silver candles.

Item #91230, Snowman Family, is a twin candle molded in the shape of four snowmen (attached to one another in a row) decorated with scarves, hats, a wreath and a stocking. It measures approximately 5 1/2" in height and 7 1/2" at its base, and contains two wicks, one in each of the inside positioned snowmen.

The applicable subheading for all of the candles described above 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, all of 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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