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May 18, 1999

CLA-2-34:RR:NC:SP:236 E82228

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Ginny Poyer
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of three candles from China.

Dear Ms. Poyer:

In your letter dated May 12, 1999, you request a tariff classification ruling.

You submit three types of candles:

1. Item # C78H0052 Embossed Rose Pillar Candle is a scented pillar shaped petroleum wax candle measuring approximately 4" in height and 4" in diameter at its widest point. The candle is decorated with purple roses and gold leaves molded to its side. The candle is wrapped in cellophane and tied at the top with a gold bow.

2. Item # C05F0272 SeaShell Wax Candle Holder is a scented petroleum wax candle poured into a hexagon shaped wax container decorated with seashells and starfish embedded into its side. The container measures approximately 6" in height and 4" across its widest point. The candle inside the wax container measures approximately 3" in height and 2-3/4" in diameter at its widest point.

3. Item # C05F0267 Teardrop Candle is a scented cone shaped petroleum wax candle that measures approximately 4-1/2" in height and 3" in diameter at its widest point. The candle is shrink wrapped.

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, are not within the scope of the antidumping duty order. In our opinion, Item # C78H0052 Embossed Rose Pillar Candle and Item # C05F0272 SeaShell Wax Candle Holder are within the scope of the antidumping duty order on petroleum wax candles from China. Item # C05F0267 Teardrop Candle 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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