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August 23, 1999

LA-2-34:RR:NC:SP:236 E85953

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.90.6000

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

RE: The tariff classification of China.

Dear Ms. Wong:

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

You submit the samples described below:

1. Item #NX984/12B "3-1/4 inch gift candle" is an ivory colored pillar candle molded in the shape of a cube that measures approximately 2-1/2" on all sides. The candle is decorated with a gold colored wax ribbon molded to the top in a bow and running down the sides.

2. Item #NG554M "10 INCH "2000" year greeting candle" is a candle molded in the shape of the gold colored numerals "2000" stacked vertically on one another and connected to a silver colored triangular shaped base. The candle measures approximately 10" in height with each numeral measuring 2" in height and 1-1/8" in width. The triangular base measures approximately 1-7/8" in height on all sides.

3. Item #19814 "10 inch Easter Egg Embossed Taper" is a taper candle that measures approximately 10" in height and 3/4" in diameter and is decorated with six colored wax Easter eggs and eight yellow colored wax flowers molded to its side. The decorations cannot be removed without damage to the candle.

The applicable subheading for Item #NX984/12B "3-1/4 inch gift candle" and Item #NG554M "10 INCH "2000" year greeting 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 #19814 "10 inch Easter Egg Embossed 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 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 identifiable objects, such as an animal and a number, and candles designed solely for use in connection with the Easter holiday are not within the scope of the antidumping duty order. In our opinion, Item #NX984/12B "3-1/4 inch gift candle" is within the scope of the antidumping duty order on petroleum wax candles from China. Item #NG554M "10 INCH "2000" year greeting candle" and Item #19814 "10 inch Easter Egg Embossed Taper" 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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