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August 26, 1999

LA-2-34:RR:NC:SP:236 E86000

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 3406.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of candles and a metal stand from China.

Dear Mr. Hoffacker:

In your letter dated August 13, 1999, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling.

You submit the samples described below:

1. Item #1260W, Ball Candle with Iron Stand, consists of a yellow colored candle molded in the shape of a sphere that measures approximately 4" in diameter. The candle rests on a metal pan measuring approximately 4" in diameter and 1/4" in thickness, which is supported by three metal legs measuring approximately 4" in height and 1/8" in diameter. The candle and stand are wrapped in cellophane that is tied at the top with a silver bow. Since the Ball Candle and the Iron Stand serve different needs or activities, for Customs' purposes, these components will not be considered “goods put up in sets for retail sale,” and will consequently be broken out under two separate classifications.

2. Item #S23/70687, S/6 Star Shaped Candles (imported with corrugated paper box, shrink- wrapped), consists of six white colored and gold outlined stars packed together in a rectangular shaped cardboard box. The candles measure approximately 3/4" in height and 2-1/4" in width (across from point to point). The cardboard box measures approximately 7" in height x 4-3/4" in width x 3/4" in thickness and is shrink wrapped.

The applicable subheading for the "iron stand" of Item #1260W will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other , other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the "Ball Candle" of Item #1260W and Item #S23/70687 will be 3406.00.0000, HTS, 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 molded in the shape of certain recognizable objects, such as a sphere, are not within the scope of the antidumping duty order. In our opinion, the above described candles are 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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