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August 20, 1999

LA-2-34:RR:NC:SP:236 E85479

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.90.6000

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 August 5, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #8161B Heart Shaped Embossed Floater Candle is a red colored scented candle molded in the shape of a heart with small hearts molded to its surface. The candle measures approximately 2" in length x 2-1/2" in width (across its widest point) x 1" in thickness and is wrapped in cellophane.

2. Item #8426 Novelty Heart Taper is a violet colored taper candle molded in the shape of 16 small hearts stacked vertically on one another in decreasing size. The candle measures approximately 10-1/2" in height and 3/4" in diameter and is wrapped in cellophane.

3. Item #8391 Checkered Candle Cube is a multi-colored candle molded in the shape of a 3" cube decorated with multi-colored wax Easter eggs that measure approximately 1/2" in width and 3/4" in length molded to its sides. The candle is wrapped in cellophane.

The applicable subheading for Item #8161B Heart Shaped Embossed Floater Candle and Item #8426 Novelty Heart Taper 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 #8391 Checkered Candle Cube 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 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 molded in the shape of certain recognizable objects, such as an animal or a number, and candles designed solely for use in connection with the Easter holiday, are not within the scope of the antidumping duty order. The DOC has also ruled that 10" sweetheart tapers formed of hearts stacked one on top of the other does not meet the "identifiable object" exclusion criteria when viewed as a whole. In our opinion, Item #8426 Novelty Heart Taper is within the scope of the antidumping duty order on petroleum wax candles from China, until otherwise advised by the DOC. Items #8161B and #8391 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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