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May 13, 1999

CLA-2-34:RR:NC:SP:236 E81889

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Brian T. Swett
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TENN 37229-1929

RE: The tariff classification of three candles from Taiwan and China.

Dear Mr. Swett:

In your letter dated April 23, 1999, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Sample # CA9120 is a rectangular shaped pillar candle that measures approximately 2" x 1-1/2" x 2-3/4". The candle is hand painted with a multi colored abstract design.

2. The second sample (no sample #) consists of a candle poured into a rectangular shaped plastic container measuring approximately 2-1/4" x 2" x 3-1/4". The container and its matching cover have a silver and black abstract design, serrated edges, and a removable lid.

3. Sample # CA9103D is a rectangular wall shaped candle with an angel molded onto its facade. The angel cannot be removed without damaging the candle. The candle measures approximately 5-1/2" x 2-1/2" x 4", has three wicks, and a texture resembling stone.

The applicable subheading for the above described 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. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, and figurine candles are not within the scope of the antidumping duty order. In our opinion, Sample # CA9120, the rectangular shaped pillar candle, and Sample # 2, the rectangular shaped wax filled plastic container with matching cover, are within the scope of the antidumping duty order on petroleum wax candles from China. Sample # CA9103D, the candle with the molded angel, is not within the scope of the antidumping duty order. Candles made in Taiwan are not the subject of an antidumping duty order at this time.

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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