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NY C88137




June 2, 1998

CLA-2-34:RR:NC:SP:236 C88137

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 #11 is a rust colored candle molded in the shape of a pyramid. It measures approximately 4-1/2" in height by 4" across its base.

Sample #12 is rust colored candle molded in the shape of a five point star tapered to a point. It measures approximately 5" in height by 4" across the widest point at its base.

Sample #13 is a red colored candle poured into a metal container with a removable lid and a wire handle. The container is colored red and is decorated with green and gold Christmas trees depicted in abstract design. It measures approximately 2-1/2" in height by 3-1/4" in diameter across the top.

Sample #14 is a red colored candle poured into a glass container. The container is decorated with bells and holly leaves and measures approximately 2-3/4" in height by 2-3/4" in diameter. The decoration is not permanently affixes to the container and can be removed without damage to the container.

Sample #15 is a green colored candle molded in the shape of an evergreen tree. It is decorated with iridescent sparkles and measures approximately 6-1/2" in height by 2-1/2" across its widest point.

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 and candles in containers designed for use only in connection with the Christmas holiday season are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, sample candle #14 is within the scope of the antidumping duty order. Sample candles #11, #12, #13, and #15 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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