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NY E86847




September 20, 1999

LA-2-34:RR:NC:SP:236 E86847

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 3406.00.0000

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 September 3, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #BS01 Holly Pillar Candle is a green colored scented pillar candle with green holly leaves and berries molded to its side that cannot be removed without damage to the candle. The candle measures approximately 6" in height and 3" in diameter.

2. Item #JW01 Heart Shaped Valentine Candle is a purple colored scented column candle molded into the shape of a heart at its top and base. The candle measures approximately 6" in height and 3-1/2" in diameter (across the width of the heart).

The applicable subheading for Item #BS01 Holly Pillar Candle will be 9505.10.2500, Harmonized Tariff Schedule (HTS) of the United States , 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 applicable subheading for Item #JW01 Heart Shaped Valentine Candle will be 3406.00.000, 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 straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also 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, Item #JW01 Heart Shaped Valentine Candle is within the scope of the antidumping duty order on petroleum wax candles from China. Item #BS01 Holly Pillar Candle is 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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