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NY B86944




August 8, 1997

CLA-2-34:RR:NC:2:236 B86944

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 Angel Candles from China

Dear Mr. Smith:

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

The samples submitted are as follows:

Stock No. 91231 is a candle molded in the shape of an angel and measures approximately 8 1/4" in height and 2 1/2" in diameter at its base. It is available colored in gold or silver.

Stock No. 91232 is a candle molded in the shape of an angel and measures approximately 7" in height and 2 1/2" in diameter at its base. It is available colored in gold or silver.

Each of the above candles is wrapped in a cellophane bag tied with gold fabric ribbon.

The applicable subheading for the each of the above decribed candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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, the above described samples are figurine candles and 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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