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July 8, 1999

CLA-2-34:RR:NC:SP:236 E84113

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. John Dorsey
Peaktop Ltd.
5 Musick
Irvine, CA 92618

RE: The tariff classification of palm oil wax blend candles from China.

Dear Mr. Dorsey:

In your letter dated June 17,1999, you request a tariff classification ruling.

You submit the samples described below:

1. The first sample consists of an ivory colored pillar candle measuring approximately 6" in height and 6" in diameter with molded ribbed sides. The candle has three wicks and is shrink wrapped.

2. The second sample consists of an ivory colored pillar candle that measures approximately 3" in height and 4" square with molded ribbed sides. The candle is shrink wrapped.

3. The third sample consists of an ivory colored pillar candle molded in the shape of a star with molded ribbed sides. The candle measures approximately 3" in height and 3-1/4" across its widest point and is shrink wrapped.

All three candles are stated to contain 55% palm oil wax and 45% paraffin wax.

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 made of more than 50% beeswax are not within the scope of the antidumping duty order. In our opinion, candles containing more than 50% palm oil wax 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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