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NY C84129




March 3, 1998

CLA-2-34:RR:NC:SP:236 C84129

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 3808.10.5000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of candles in pots and bowls from China.

Dear Mr. Hoffacker:

In your letter dated February 10, 1998, on behalf of Lemax Inc., you requested a tariff classification ruling.

The submitted samples are as follows:

1. Item #81400D is a scented candle which has been poured into a white dolomite pot. The pot, which measures 3-1/2 inches in height and 3-3/4 inches diameter, is hand painted with flowers.

2. Item #82700D is a candle which has been poured into a porcelain pot. The pot, which measures 2-3/8 inches in height and 3-1/8 inches in diameter, is decorated with a southwest inspired pattern.

3. Item #50900D is a citronella candle which has been poured into a porcelain pot. The pot, which measures approximately 3 inches in height and 4 inches in diameter, is decorated with a southwest inspired pattern.

4. Item #57001U is a citronella candle which has been poured into a blue porcelain pumpkin-shaped bowl. The bowl measures approximately 3-3/4 inches in height and 5-1/2 inches in diameter.

5. Item #56001U is a citronella candle which has been poured into a porcelain pot. The pot, which measures approximately 5 inches in height and 6 inches in diameter, is decorated with a southwest inspired pattern. You also provide information that indicates that items #50900D, #57001U and #56001U contain 3% oil of citronella as active ingredients and that they will be marketed as citronella candles, two per set, to reduce annoyance from mosquitos.

The applicable subheading for the candles in pots or bowls, items #81400D and #82700D, 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 1.2% ad valorem. If the pots and/or bowls were imported without the candles, they would be classified under different subheadings.

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, items#81400D and #82700D are within the scope of the antidumping duty order.

The applicable subheading for the citronella candles in pots or bowls, items #50900D, #57001U and #56001U will be 3808.10.5000, HTS, which provides for: "Insecticides ... , put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Insecticides: Other: Other: Other." The rate of duty will be 5% ad valorem.

This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. You may contact them at 401 M Street, S.W., Washington, DC 20460, telephone number (703) 305-7092.

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

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