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NY F83853




March 3, 2000

CLA-2-34:RR:NC:SP:237 F83853

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia, PA 19154

RE: The tariff classification of an oval pillar candle with holder from China.

Dear Mrs. Fair:

In your letter dated February 28, 2000, you request a tariff classification ruling.

The sample that you submit, Item #82020, Scented Oval Pillars With Harvest Holder, consists of a scented orange colored oval shaped pillar candle that measures approximately 6-1/2" in height x 4-1/8" in width x 5-1/2" in length. The candle has two wicks and will be imported as a set with an oval shaped metal holder with four cane like legs that measures approximately 4-1/2" in height and is decorated with artificial foliage. The candle will also be imported in a "Harvest Yellow" color.

In our opinion, Item #82020, Scented Oval Pillars With Harvest Holder, is a set 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 #82020, Scented Oval Pillars With Harvest Holder, 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 #82020, Scented Oval Pillars With Harvest Holder, is 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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