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May 3, 1999

CLA-2-34:RR:NC:SP:236 E80999

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. James V. Maddux
O’Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of four multi-colored candles from China.

Dear Mr. Maddux:

In your letter dated April 26, 1999, on behalf of of U.S. Toy Co. Inc. of Grandview, Missouri, you requested a tariff classification ruling.

You have submitted the following multi-colored candle samples:

1. A pillar shaped petroleum wax candle measuring approximately 2-1/4" in height and 1-3/4" in diameter.

2. A ball shaped petroleum wax candle measuring approximately 2-/4" in diameter.

3. A mushroom shaped petroleum wax candle measuring approximately 3-1/4" in height and 2-1/2" in diameter at its widest point.

4. An egg shaped petroleum wax candle measuring approximately 2-3/4" in height and 2-1/2" in diameter at its widest point.

The applicable subheading for the samples 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 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 shaped in the form of certain recognizable objects, such as a mushroom, are not within the scope of the antidumping duty order for petroleum wax candles for China. In our opinion, the pillar shaped candle is within the scope of the antidumping duty order. The ball shaped candle, the mushroom shaped candle, and the egg shaped candle are not within the scope of the antidumping 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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