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NY F80699




January 4, 2000

CLA-2-34:RR:NC:SP:237 F80699

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

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

RE: The tariff classification of candles with terra-cotta plates from China.

Dear Mr. Hoffacker:

In your letter dated December 6, 1999, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling.

You submit the photographs described below:

1. Item #G83, Terra Cotta Candle Plate With Candle Ocean Design, consists of pillar candles that measure approximately 3-3/8" in height and 2-3/4" in diameter that are packaged for retail sale with terra-cotta plates that measure approximately 1/2" in height and 5-3/4" in diameter. Each pillar candle and its accompanying terra-cotta plate are painted with an ocean design, such as a fish or a starfish, and will be imported in six different colors.

2. Item #G85, Terra Cotta Candle Plate With Candle, consists of pillar candles that measure approximately 3-3/4" in height and 4-1/4" in diameter that are packaged for retail sale with terra-cotta plates that measure approximately 1/2" in height and 7-1/2" in diameter. Each pillar candle and its accompanying terra-cotta plate will be imported in matching blue, green and purple colors.

In our opinion, Item #G83, Terra Cotta Candle Plate With Candle Ocean Design, and Item #G85, Terra Cotta Candle Plate With Candle, are sets for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candle conveys the essential character. GRI 3 (b) noted. The applicable subheading for Item #G83, Terra Cotta Candle Plate With Candle Ocean Design, and Item #G85, Terra Cotta Candle Plate With Candle, 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 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, all of the pillar candles described above are 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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