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NY C88133




June 2, 1998

CLA-2-34:RR:NC:SP:236 C88133

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 #6 is a pillar candle decorated with red, green and white stripes. The candle is molded in three tiers and measures 4" in height by 5" in diameter.

Sample #7 is a red colored pillar candle. It is decorated with embossed holly leaves and berries and a gold rope-like pattern. It measures approximately 5" in height by 3-1/4" in diameter.

Sample #8 is an iridescent red colored candle molded in the shape of a pine cone. It measures approximately 4" in height by 3" across its widest point.

Sample #9 is a candle poured into a ceramic container. The container is a teacup which is attached to a saucer. It is painted white and decorated with a Christmas tree and gold stars. The Christmas tree design is permanently glazed to the side of the teacup. The teacup measures approximately 2-3/4" in height by 3-1/2" across the top. The item is considered a composite good with the essential character of a candle.

Sample #10 is a candle molded in the shape of a solid cylinder and is composed of a white inner core with a red colored outer shell. Green and white candy canes are inlaid into the white inner core. The cylinder candle measures approximately 4" in length by 3-3/4" in diameter at each end. A wick protrudes from the top of the cylinder. There is no wick at either end.

The applicable subheading for the above described candle 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 and candles in containers designed for use only in connection with the Christmas holiday are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, sample candle #6 is within the scope of the antidumping duty order. Sample candles #7, #8, #9 and #10 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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