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NY E88636




October 21, 1999

LA-2-34:RR:NC:SP:236 E88636

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Greg Roth
Crazy Mountain Imports
P.O. Box 396
#1 Mountain Drive
Imlay City, MI 48444

RE: The tariff classification of palm oil wax blend candles from China.

Dear Mr. Roth:

In your letter dated October 19, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #C5105 "Flower Pot" Candle consists of a scented pale yellow colored candle poured into a terra-cotta flower pot that measures approximately 3" in height and approximately 3" in diameter at its lip, tapering to 2" at its base. The flower pot is decorated on its side with a painted little girl watering three flowers with red hearts and the words "Seeds of Friendship are Planted with Love" above the scene.

2. Item #C5111 "Ceramic Container" Candle consists of a scented white colored candle poured into a ceramic container with a removable lid. The container measures approximately 3" in height and 3" in diameter and is decorated on its side with painted cuddling cats in front of a house with a heart and the words "Home is Where They Love You" above the scene. The candle will also be imported in a style with a scented red poured candle and decorated on its side with a painted standing bear, a rabbit, a bee, and some flowers and the word "Welcome" above the scene.

All candles are stated to contain 60% palm oil wax and 40% paraffin.

The applicable subheading for the item 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 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 made of more than 50% beeswax are not within the scope of the antidumping duty order. In our opinion, candles containing more than 50% palm oil wax 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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