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NY C87677




June 2, 1998

CLA-2-34:RR:NC:SP:236 C87677

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Jay Fox
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of figural floating candles from China.

Dear Mr. Fox:

In your letter dated May 7, 1998, you requested a tariff classification ruling.

The submitted samples are as follows:

1. "Green frog" is a candle molded in the shape of a frog. It measures approximately 2" long by 2" across its widest point by 3/4" thick.

2. "Small boat" is a candle molded in the shape of a boat. It measures approximately 2" long by 1" across its widest point by 3/4" thick.

3. "Maple leaf" (tree leaf) is a candle molded in the shape of a leaf. It is colored blue and measures approximately 3" long by 1-3/4" across its widest point by 3/4" thick.

4. "Oval leaf" (tree leaf ) is a candle molded in the shape of a leaf. It is colored pink and measures approximately 3" long by 1-1/2" across its widest point by 3/4" thick.

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, 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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