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NY C84243




March 3, 1998

CLA-2-34:RR:NC:SP:236 C84243

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of candles from China.

Dear Mr. Epstein:

In your letter dated February 5, 1998, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The submitted samples are as follows:

1. Item #14853, a white column candle molded in the shape of a heart. It measures approximately 3 3/8 " in width and approximately 3" in height. The candle is decorated with colored hearts embedded in the wax. It is wrapped in plastic and tied at the top with a gold twist-tie.

2. Item #14805, a green column candle molded in the shape of a shamrock. It measures approximately 3 5/8" in width and 3 1/16" in height. The exterior of the candle is decorated with shamrocks. It is wrapped in plastic and tied at the top with a hemp bow.

The applicable subheading for the candles, items #14853 and #14805, 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.

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 addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample candles 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 B. Swierupski

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