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NY F83852




March 20, 2000

CLA-2-34:RR:NC:SP:237 F83852

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.90.6000

Ms. Amy Johnson
Walmart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of candles from China.

Dear Ms. Johnson:

In your letter dated February 24, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #658702-PLWA, Floating Pumpkin Shaped Candle, is an orange colored candle molded in the shape of a pumpkin that measures approximately 2" in height and 2-1/4" in diameter.

Item #653864-PLWA, Spider Web Candle, is a black colored pillar candle that measures approximately 6" in height and 2-7/8" in diameter. The candle is decorated with a pattern of white colored wax spider webs molded to its side that cannot be removed without damage to the candle.

The applicable subheading for Item #658702-PLWA, Floating Pumpkin Shaped Candle, 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 applicable subheading for Item #653864-PLWA, Spider Web Candle, will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. 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 objects, such as an animal or a number, and candles designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, Item #658702-PLWA, Floating Pumpkin Shaped Candle, and Item #653864-PLWA, Spider Web 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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