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NY D84878




December 17, 1998

CLA-2-34:RR:NC:2:236 D84878

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 November 19, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

Item #9A4, 5CM ANIMAL CANDLES, consists of 24 candles molded in the shapes of a pig, a dog, a lion, a mouse, a bear and a turtle. Each candle measures approximately 2" in height and 1" across the base.

Item #11A3, 4CM DINOSAUR CANDLES, consists of three candles molded in the shape of a dinosaur and six birthday candles in a blister packages. The dinosaur candles measure approximately 1 3/4" in height and 1" across the base; the birthday candles measures approximately
2 1/2" in height and 3/16" in diameter.

Item #10A3, 6CM BEAR W/BALLOON, consists of 24 candles molded in the shape of a bear holding a balloon. Each candle measures approximately 2 1/2" in height and 1 1/2" across the base.

The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States,(HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be Free.

The Department of Commerce (DOC) 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. The Department has also determined that birthday candles and candles molded in the shape of certain identifiable objects, such as an animal or a numeral, are not within the scope of the antidumping duty order. In our opinion, the samples are not within the scope of the antidumping duty order on petroleum wax candles from China.

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
Director,

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