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NY C85052




March 11, 1998

CLA-2-34:RR:NC:SP:236 C85052

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500

Mr. Ryan Pham
Sonical International Service
10410 S. La Cienega Blvd.
Inglewood, CA 90304

RE: The tariff classification of candles and a candle holder set from China.

Dear Mr. Pham:

In your letter dated February 26, 1998, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Item #7006X consists of two candles, each molded in the shape of Santa Claus, measuring 10" in height with a base diameter of 3/4".

2. Item #7007X consists of a ceramic candle holder which is molded in the shape of Santa Claus with a bag of presents. Standing inside the bag is a red taper candle measuring 6-1/4" in height with a base diameter of 3/4". A smaller ceramic Santa Claus figure has been placed halfway down the candle with its arms hugging the candle. The candle holder and candle are considered a set. The essential character of the set is imparted by the candle holder.

The applicable subheading for the candles, item #7006X, 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 applicable subheading for the candle holder and candle set, item #7007X, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be free.

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 in item #7006X are not within the scope of the antidumping duty order on petroleum-wax candles from China. The taper candle in item #7007X, however, is within the scope of the antidumping duty order. The value of the candle is subject to the additional antidumping duty.

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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