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NY F80798




January 14, 2000

CLA-2-34:RR:NC:SP:237 F80798

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Khem Lall
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of figurine candles from China.

Dear Ms. Lall:

In your letter dated December 21, 1999, you request a tariff classification ruling.

You submit the following samples:

1. Item #A192-D666, Lady Winter Candle, is a candle molded in the shape of a standing woman wearing a purple and white colored bathing suit, purple colored bathing hat, with a green colored wax swimming tube wrapped around one arm and a blue colored wax towel in her hand. The candle measures approximately 7" in height and 4" in width (across its widest point) from arm to arm. The candle is molded to a brown colored circular shaped wax base that measures approximately 2-3/4" in diameter and 1/8" in thickness.

2. Item #A190-C666, "Lady On Raft", is a candle molded in the shape of a reclining woman, with her legs crossed and head propped up by her right hand, wearing an orange and white colored bathing suit, orange colored bathing cap, and sunglasses. The candle measures approximately 2" in height x 3" in width x 7" in length and has its wick located in the figurine's chest. The candle is molded to a rectangular shaped green colored wax raft that measures approximately 3/4" in height x 3-1/2" in width x 7-1/4" in length.

3. Item #A553-D666, Man W/Winter Tube Candle, is a candle molded in the shape of a standing man wearing a blue and white colored bathing suit, yellow colored bathing cap, sunglasses, and holding a green colored wax swimming tube in one hand. The candle measures approximately 7-1/4" in height and 3-3/4" in width (across its widest point) from arm to arm. The candle is molded to a brown colored circular shaped wax base that measures approximately 2-7/8" in diameter and 1/8" in thickness.

4. Item #A553-B666, "Man In White Beach Chair", is a candle molded in the shape of a man with arms folded wearing a blue and white colored bathing suit, yellow colored bathing cap and sunglasses, reclining on a yellow colored wax towel on a white colored wax beach chair. The candle measures approximately 1-1/4" in height x 2-1/2" in width (across its widest point) from arm to arm x 8" in length. The beach chair measures approximately 2-1/2" in height x 2-3/4" in width x 7" in length.

The applicable subheading for the above described samples 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 molded in the shape of certain identifiable objects, such as an animal and a number, are not within the scope of the antidumping duty order. In our opinion, the above described samples 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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