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July 9, 1999

CLA-2-34:RR:NC:SP:236 E84287

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500

Ms. Bea O’Halloran
Circle International Inc.
P.O. Box 619023, 1245 Royal Lane
DFW Airport, TX 75261-9023

RE: The tariff classification of candles from China.

Dear Ms. O’Halloran:

In your letter dated June 28, 1999, on behalf of Neiman Marcus Group of Longview, Texas, you request a tariff classification ruling.

You submit the samples described below:

1. Style #607040 “Braid Candle” consists of a gold colored pillar candle with a texture resembling braid. The candle measures approximately 4" in height and 3" in diameter, is wrapped in cellophane, and tied at the top with a gold bow.

2. Style #X6296 Pillar W/X’mas Trees In Gold Color W/Glitters consists of a gold colored pillar candle that measures approximately 6" in height and 3" in diameter and is decorated with 2" and 3" wax Christmas trees molded to its sides. The decorations cannot be removed without damage to the candle. The candle is wrapped in cellophane and tied at the top with a gold bow.

The applicable subheading for Style #607040 “Braid 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 Style #X6296 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. In addition, the DOC has determined that candles designed solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Style #607040 “Braid Candle” is within the scope of the antidumping duty order on petroleum wax candles from China. Style #X6296 Pillar W/X’mas Trees In Gold Color W/ Glitters is not within the scope of the antidumping duty order on petroleum wax candles from China.

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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