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NY C86436





April 20, 1998

CLA-2-34:RR:NC:SP:236 C86436

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Anthony Mok
Uni-King Marketing Inc.
2770 Steeles Ave. W., Unit 3
Concord, Ontario, L4K 4N5

RE: The tariff classification of candles from China.

Dear Mr. Mok:

In your letter dated April 9, 1998, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Item #16C28 consists of a pillar candle decorated with embossed flowers all around the candle. The candle measures 3 inches in height by 2-3/4 inches in diameter. It is wrapped in plastic and tied at the top with a gold twist tie.

2. Item #25A5-80G consists of a white globe candle molded in the shape of a sphere with a cut crystal design all around the candle. The candle measures approximately 3-1/2 inches in diameter. It is wrapped in plastic and tied at the top with a white ribbon.

3. Item #16C42 consists of a red colored pillar candle decorated with an embossed tapestry pattern all around the candle. The candle measures 6 inches in height by 3-1/2 inches in diameter. It is wrapped in plastic and tied at the top with a gold twist tie.

4. Embossed Column consists of a white pillar candle decorated with embossed flowers up and down the entire length of one side. The candle measures 9 inches in height by 2-3/4 in diameter. It is wrapped in plastic bearing the marking "UNI-KING" and is tied at the top with a white ribbon.

The applicable subheading for the above described candles 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% 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, sample candles #16C28, #16C42 and the Embossed Column marked "UNI-KING" are within the scope of the antidumping duty order. Sample candle #25A5-80G is 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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