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NY F82503




February 7, 2000

CLA-2-34:RR:NC:SP:237 F82503

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Frank Messenger
Coast To Coast Greeting Cards
40435 U.S. Hwy. 19 North
Tarpon Springs, FL 34689

RE: The tariff classification of candles from China.

Dear Mr. Messenger:

In your letter dated January 27, 2000, you request a tariff classification ruling.

You submit the following samples:

1. Item #1, "Ceramic Walrus Candle", consists of a white colored candle poured into a ceramic circular shaped container that measures approximately 1-1/4" in height and 2-1/2" in diameter. The container is decorated with two brown colored ceramic walruses.

2. Item #2, "Stain Glass Sphere Candle", is a multi colored candle molded in the shape of a sphere that measures approximately 2" in diameter. The candle is decorated with an outer layer of wax to give a stain glass effect.

3. Item #3, "Brown And Green Sphere Candle", is a brown and green colored candle molded in the shape of a sphere that measures approximately 2" in diameter.

4. Item #4, "Pine Candle", is a pine scented green colored pillar candle that measures approximately 3" in height and 2-1/2" in diameter and has corrugated sides.

5. Item #5, "Pink Sphere Candle", is a pink colored candle molded in the shape of a sphere that measures approximately 2-1/2" in diameter.

The applicable subheading for the above described samples 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 (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 form of certain identifiable shapes, such as an animal or a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Item #1, "Ceramic Walrus Candle", and Item #4, "Pine Candle", are within the scope of the antidumping duty order. Item #2, "Stain Glass Sphere Candle", Item #3, "Brown And Green Sphere Candle", and Item #5, "Pink Sphere 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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