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September 14, 1999

LA-2-34:RR:NC:SP:236 E86659

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway, 13th Floor
New York, NY 10018

RE: The tariff classification of topiary candles from China.

Dear Ms. Miranda:

In your letter dated August 30, 1999, you request a tariff classification ruling.

You submit the samples and photographs described below:

1. Item #CA01272P "Three Ball" Bush Candle is a leaf green colored candle molded in the shape of a tree clipped into three balls of increasing size, with the smallest on top and the largest on the bottom. The candle measures approximately 7-1/2" inches in height, with the small ball on top measuring 1" in diameter, the middle ball measuring 2" in diameter, and the large ball on bottom measuring 3" in diameter.

2. Item #CA0173P "Spiral" Bush Candle is a leaf green colored candle molded in the shape of a spiral cone that is stated to measure 10" in height and 4-1/4" in diameter.

3. Item #CA0177P White Plaster Planter Holder With Green Bush Candle consists of a leaf green colored candle molded in the shape of a spiral cone that is stated to measure 11-1/4" in height and 3" in diameter. The candle sits in a white plaster candleholder that is stated to measure 4-5/8" in height and 5-3/8" in diameter.

4. Item #CA0178P "Ball" Bush Candle is a leaf green colored candle molded in the shape of a sphere on a pedestal that is stated to measure 8-3/4" in height and 5-1/4" in diameter at its base.

The applicable subheading for the above described items 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 molded in the shape of certain recognizable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Item #CA0173P "Spiral" Bush Candle and Item #CA0177P White Plaster Planter Holder With Green Bush Candle are within the scope of the antidumping duty order on petroleum wax candles from China. Item #CA01272P "Three Ball" Bush Candle and Item #CA0178P "Ball" Bush Candle 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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