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NY C84578




March 3, 1998

CLA-2-34:RR:NC:SP:236 C84578

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Mary E. Keller
The A.W. Fenton Company Inc.
P.O. Box 75029
Cincinnati, OH 45275-0029

RE: The tariff classification of candles from China.

Dear Ms. Keller:

In your letter dated February 9, 1998, on behalf of Beck International Inc., DBA Intercontinental, you requested a tariff classification ruling.

The submitted samples are two scented pillar candles which measure 3 inches high and 3-1/2 inches in diameter. One candle is inlaid with leaves in the outer layer of wax and the other is inlaid with flowers and leaves. Other items which could be inlaid include coffee beans, cranberries, or other unique objects. Each candle is designed so that the inner wax has a lower melting point than the outer layer where the inlaid items are. When the candle burns down, the light glows through the outer harder wax and highlights the inlaid item.

Your samples are being returned as requested.

The applicable subheading for the candles 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 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 sample candles 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

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