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NY C82519




January 16, 1998

CLA-2-34:RR:NC:2:236 C82519

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Martin W. Dooley
Multimodal International, Ltd.
650 Supreme Drive
Bensenville, IL 60106-1173

RE: The tariff classification of Candles from China

Dear Mr. Dooley:

In your letter dated December 15, 1997, on behalf of your client, Reliance Trading Corp. of America, Chicago, IL 60638, you requested a tariff classification ruling.

The samples submitted are as follows:

Xiam #1 consists of a candle poured into a crackled glass holder and a polyester candle ring. The candle holder (labeled CA 401) measures approximately 3 1/4" in height and 3" in diameter. The polyester candle ring measures approximately 3 1/2" in diameter and may be decorated in a seasonal motif with fabric flowers and leaves or with pine branches, pinecones, cherries and ribbon.

Xiam #6 consists of a candle poured into a crackled glass pedestal type dish holder and a polyester candle ring. The dish holder (labeled CG 0179) measures approximately 3 1/2" in height, 5 1/2" in diameter at its top and 3 1/4 in diameter at its base. The polyester candle ring measures approximately 3 3/4" in diameter and is decorated with fabric flowers and leaves.

Both Xiam #1 and Xiam #6 will be imported packaged for retail sale as gift sets.

The samples, as described above are sets for Customs purpose and have the essential character of a candle. They are classified in accordance with the General Rules of Interpretation (GRI) under GRI 3 (b).

The applicable subheading for the 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 1.2 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 descibed candles and their glass holders are 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 B. Swierupski
Director

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