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NY B89523




October 9, 1997

CLA-2-34:RR:NC:2:236 B89523

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Gary Klestadt
Trans-World Shipping Corp.
53 Park Place
New York NY 10007

RE: The tariff classification of Candles from China

Dear Mr. Klestadt:

In your letter dated September 10, 1997, on behalf of your client, Twos Company, you requested a tariff classification ruling.

The samples submitted are as follows:

Item#1 Two 10" taper candles, each molded in the shape of Santa, packed in a cardboard box for retail sale.

Item#2 Two 10" taper candles, each molded in the shape of an angel, packed in a cardboard box for retail sale.

Item#3 A set of four candles, each measuring approximately 3" in length and 3/4 in diameter, and molded in the shape of (1) a Christmas tree, (2) an a angel, (3) a snowman and (4) Santa. The candles are packed in a cardboard for retail sale.

Item#4 A set of four candles, each measuring approximately 3" in length and 3/4 in diameter, and molded in shaped of (1) a Christmas tree, (2) an a angel, (3) a star and (4) a Bell. The candles are packed in a cardboard for retail.

Item#5 A set of four candles, each measuring approximately 3" in length and 3/4 in diameter, and molded in the shape of an Christmas tree. This are packed in a cardboard for retail sale. This item is available in red and/or green wax.

The applicable subheading for all of the above items 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, the above described samples are novelty candles molded in shapes of figures and recognizable objects 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,

Robert Swierupski
Director

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