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May 4, 1999

CLA-2-34:RR:NC:2:236 D89600

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Kathy Skommesa
New Creative Enterprises, Inc.
401 Milford Parkway
Milford, OH 45150

RE: The tariff classification of Candles from China.

Dear Ms. Skommesa:

In your letter dated March 16, 1999, you requested a tariff classification ruling.

The samples submitted are two candle collections which will be sold as sets.

The Kathy Hatch Fall Collection Style 72000-36, consists of 36 colored candles poured into terra-cotta pots, measuring approximately 2 1/2" in height x 2 1/2" in diameter. The pots are designed with glazed Autumn scenes depicting a scarecrow in a field of pumpkins, a basket of apples, a pumpkin patch and turning leaves on a branch.

The Kathy Hatch Christmas Collection Style 92000-36, consists of 36 colored candles poured into terra-cotta pots, measuring approximately 2 1/2" in height x 2 1/2" in diameter. The pots are designed with glazed Christmas scenes depicting a Santa, a snowman holding a Christmas tree, a Santa riding a sled, an angel holding a Christmas wreath and a poinsettia.

The applicable subheading for the Kathy Hatch Fall Collection Style 72000-36 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 Free.

The applicable subheading for the above described sample Kathy Hatch Christmas Collection Style 92000-36 will be 9505.90.6090 , Harmonized Tariff Schedule of the United States, which provides for festive, carnival or other entertainment articles: other: other: other. 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 DOC has also determined that candles poured into containers designed solely for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, the Kathy Hatch Fall Collection Style 72000-36 is within the scope of the antidumping duty order on petroleum wax candles from China. However, the Kathy Hatch Christmas Collection Style 92000-36 is 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 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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