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NY C82603




February 13, 1998

CLA-2-34:RR:NC:SP:236 C82603

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 4602.10.1600

Mr. Gene Schwam
Aircargo Brokerage Co.
P.O. Box 012019
Flagler Station
Miami, FL 33101

RE: The tariff classification of candles from China.

Dear Mr. Schwam:

In your letter dated January 12, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

1. Bunny Candle, item #46365, is a white candle molded in the shape of a rabbit. The candle measures approximately 4" tall and is standing upright in a bed of dried flowers in a terra cotta dish which measures approximately 4" in diameter.

2. Set of 6 Tiffany Heart Candles, item #46278, consists of six heart-shaped candles each measuring 1 1/4" in height and 2" across its widest point. Each candle is made with a unique design using candle wax which is inlaid with pigments. The candles are packed in a rattan basket which is wrapped in plastic and tied with a pink bow. For tariff purposes, the candles and basket will be classified individually.

3. Wildflower Heart Candle, item #57267, is a white column candle molded in the shape of a heart. The candle measures approximately 4 1/2" tall and 3 3/4" across its widest point and is decorated on its sides with miniature dried flowers and leaves. It is wrapped in plastic and tied at the top with a hemp bow.

The applicable subheading for items #46365 and #57267 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.

Item #46278 is not considered to be a set for Customs purposes. The applicable subheading for the six heart-shaped candles will be 3406.00.0000, HTS. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the rattan basket will be 4602.10.1600, HTS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: of vegetable materials: other baskets and bags, whether or not lined: of rattan or of palm leaf: other. The rate of duty will be 5.5 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles from China 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 addition, the Department of Commerce has determined that candles shaped as identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. It is therefore our opinion that the Bunny Candle, item #46365, and the Set of 6 Tiffany Heart Candles, item #46278, are not within the scope of the antidumping duty order. The Wildflower Heart Candle in item #57267 is within the scope of the antidumping duty order.

This ruling is being issued under the provisions of Section 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

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