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NY B86980




July 31, 1997

CLA-2-34:RR:NC:2:236 B86980

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Dan Reidy
Valentine USA
2o5 West 39th Street
New York NY 10018

RE: The tariff classification of Candles from China

Dear Mr. Reidy:

In your letter dated June 30, 1997, you requested a tariff classification ruling.

The samples submitted are as follows:

"Glo-Light" candles are candles poured into decorated plastic containers in the shapes of columns and lanterns. The column containers are approximately 3" in diameter and are available in three sizes (4", 6" & 8" high). The lantern containers measure approximately 3 1/2" in diameter and 4" in height. They are named and decorated according to the following motifs: Harlequin, Madagascar, Atari, Zulu, Cloud 9, Dr.LoveJoy, Wonder Woman, Budweiser, Marlboro and T.G.I. Friday's.

Item #31101 is a black and white marble colored candle in the shape of a cube measuring approximately 2" on each side.

Item #31103 is a purple and white marble colored column candle measuring approximately 3" in height and 3" in diameter.

Item #31104 is an orange and white marble colored column candle measuring approximately 5" in height and 2" in diameter.

Item #31401 is a blue, white and gold colored candle molded in the shape of a ball and measures approximately 3" in diameter.

Item #31402 is essentially the same in shape as Item #31401 and measures approximately 4" in diameter.

Item #31404 (Monument) is a blue, white and gold colored candle molded in the shape of the Washington Monument. It measures approximately 8 1/2" in height and 2"x 2" at its base.

Item #315040 (Limestone)is a granite like gray colored candle molded in the shape of a long sharp edged rock. It measures approximately 7" in height and 3 1/2" x 1 1/2" at its base.

All of the above candles will be wrapped or packaged for individual retail sale.

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 "Glo-Light" candles poured in decorated plastic containers and candle Items #31101, 31103 and 31104 are within the scope of the antidumping duty order. Items #31401, 31402, 31404 and 315040 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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