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NY E89495




November 17, 1999

LA-2-34:RR:NC:SP:236 E89495

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Stephen S. Spraitzar
George R. Tuttle Law Offices
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of candles from China.

Dear Mr. Spraitzar:

In your letter dated November 3, 1999, on behalf of The Companion Group ("Companion") of Oakland, California, you request a tariff classification ruling.

You submit the samples described below:

1. Item #1, "Large Block Candle", is a scented brown colored candle molded in the shape of a rectangular block that measures approximately 2-1/2" in height x 3-1/2" in width x 11" in length. The candle has five wicks.

2. Item #2, "Oval Candle", is a scented yellow colored candle molded in the shape of an oval that measures approximately 4" in height x 2-3/4" in width x 8-3/4" in length. The candle has three wicks and a 1-3/4" in width paper band wrapped around its middle, with the word "Wyx" in the center.

3. Item #3, "Small Block Candle", is a Citronella scented yellow colored candle molded in the shape of a rectangular block that measures approximately 3-1/2" in height x 3" in width x 6" in length. The candle has two wicks. Although the submitted sample contains Citronella and has the word Citronella molded on its side, you state that when imported, the candle will not contain Citronella and will not have the word Citronella molded on its side.

The applicable subheading for the above described items, scented other than with Citronella, 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 Department of Commerce 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. In our opinion, Item #1, "Large Block Candle", Item #2, "Oval Candle", and Item #3, "Small Block Candle", 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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