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NY D85256




December 18, 1998

CLA-2-34:RR:NC:2:236 D85256

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 20, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

Item #12A2- 2.5" Candy Stripe Candle in Holder- consists of twenty birthday candles and plastic holders in a blister package. Each candle measures approximately 2 1/2" in height and 3/8" in diameter, and each plastic holder measures approximately 3 7/8" in height and 1/8" in diameter.

Item #13B1- 10" Bunny Family Taper- is a taper candle molded in the shape of four bunnies stacked on top of each other with the one at the bottom holding two carrot. The candle measures approximately 10" in height and 1" in diameter.

Item #13B3-42- 10" Bunny W/Eggs Taper-Pink- is a tapers candle molded in the shape of a bunny sitting on three decorated eggs. The candle measures approximately 10" in height and 1" in diameter.

The applicable subheading for the above described candles 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 candles molded in the shape of certain identifiable object, 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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