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July 8, 1999

CLA-2-34:RR:NC:SP:236 E83848

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.90.6000; 9505.10.2500

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada

RE: The tariff classification of candles from China.

Dear Ms. Wong:

In your letter dated June 25, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #6457 Rose Embossed Pillar Candle is a pink colored pillar candle with a texture of embossed roses and other flowers. The candle measures approximately 6" in height and 3-1/2" in diameter.

2. Item #7789 Embossed Heart Candle is a red colored pillar candle with a texture of embossed red and white hearts. The candle measures approximately 4" in height and 3-1/2" in diameter.

3. Item #NHT 204-2B Witch Sculptured Taper is a green colored taper candle with a wax witch on a ring molded to its side. The witch and ring cannot be removed without damage to the candle. The candle measures approximately 10" in height and 7/8" in diameter.

4. Item #NX 961 Handcrafted Pillar With 24 Days Before Christmas is a white colored pillar candle with embossed holly leaves, holly berries, candles, gold colored bells, snowflakes, and gold colored numbers from one to 24 covering one side of the candle. These decorations cannot be removed without damage to the candle. The candle measures approximately 10" in height and 2" in diameter.

The applicable subheading for Item #6457 Rose Embossed Pillar Candle and Item #7789 Embossed Heart Candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free.

The applicable subheading for Item #NHT 204-2B Witch Sculptured Taper will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be Free.

The applicable subheading for Item #NX 961 Handcrafted Pillar With 24 Days Before Christmas will be 9505.10.2500, HTS, which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 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, Item #6457 Rose Embossed Pillar Candle and Item #7789 Embossed Heart Candle are within the scope of the antidumping duty order on petroleum wax candles from China. Item #NHT 204-2B Witch Sculptured Taper and Item #NX 961 Handcrafted Pillar With 24 Days Before Christmas are 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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