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April 9, 1999

CLA-2-34:RR:NC:2:236 D89180

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Matthew Kwok
I.F. Productions, Inc.
1135-13700 Mayfield Place
Richmond, British Columbia V6V 2E4 Canada

RE: The tariff classification of candles from China.

Dear Mr. Kwok:

In your letter dated March 10, 1999, you request a tariff classification ruling.

The samples submitted are as follows:

Item #60227- Small Fan Shell (orange color)- is a candle molded in the shape of a fan shell. The candle measures approximately 4" x 3 1/2” x 2".

Item #60228- Large Fan Shell (pearl color)- is a candle molded in the shape of a fan shell. The candle measures approximately 6" x 5" x 3.

Item #60222 and #60223- Large and Medium Conch- are candles molded in the shape of a conch. The candles measure approximately 9 1/2" x 7 1/2" x 4 1/2" and 6 1/2" x 5" x 4 1/2", respectively.

Item #60247- Medium Rooster- is a candle molded in the shape of a rooster. The candle measures approximately 5 3/4" x 5" x 3".

The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides Candles, tapers and the like. The rate of duty will be Free percent ad valorem.

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 DOC has also determined that candles molded in the shape of recognizable objects, such as an animal or a number are not within the scope of the antidumping duty order. In our opinion, all of the above candles are not within the scope of the antidumping order. Since a sample of the Item #60230 Spider Shell was not submitted, we are unable to offer an opinion on this style.

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 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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