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NY C87828




June 2, 1998

CLA-2-34:RR:NC:SP:236 C87828

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Marian Harding Cochran
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of candles from China.

Dear Ms. Cochran:

In your letter dated May 11, 1998, you requested a tariff classification ruling.

The submitted samples are as follows:

Sample #1 is a candle molded in the shape of a sunflower. The petals of the sunflower are colored yellow and the center is colored brown. It measures approximately 7-1/2" diameter by 2-1/2" in thickness.

Sample #2 is a candle molded in the shape of an egg. It is colored pink with a smiling face painted on one side. The candle measures approximately 4" in height by 3" across its widest point.

Sample #3 is a candle poured into a ceramic container. The container measures 3" in height by 3-1/4" across its widest point and is decorated with embossed rabbits and flowers. The item is considered a composite good with the essential character of a candle.

Sample #4 is a gold colored pillar candle. It is decorated with three swirling shapes molded around the candle. The candle measures approximately 3" in height by 3" in diameter.

Sample #5 is a candle molded in the shape of a heart. It is colored pink with a smiling face painted on one side. The candle measures approximately 2-1/2" in height by 3" across its widest point by 1-1/2" in thickness.

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 #1, #2 and #5 are not within the scope of the antidumping duty order. Sample candles #3 and #4 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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