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NY F84023




March 13, 2000

CLA-2-34:RR:NC:SP:237 F84023

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9405.50.4000; 9505.90.6000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of candles and a candleholder from China.

Dear Ms. Liu:

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

You submit the following samples:

1. Item #C74Q0937, Floating Candle, is a blue colored disc shaped straight sided pillar candle that measures approximately 1-1/2" in height and 3" in diameter.

2. Item #C76C0014, Tealight Candle With Glass Holder, is a purple colored tealight candle in a metal container that measures approximately 3/4" in height and 1-1/2" in diameter, and is packaged together for retail sale with a purple colored square shaped glass holder that measures approximately 3/4" in height x 3" square. The candle has a 1/2" depression in its center for insertion of the candle, and will be imported in six different colors/scents.

3. Item #C79H0088, Halloween Candle, consists of three poured candle designs: The first design, "Halloween," consists of a brown colored scented candle poured into a cup shaped glass container that measures approximately 3-1/4" in height and 2-7/8" in diameter. The container is decorated with painted skeletons in various poses and the words "Happy Halloween." The second design, "Jack-o'-lantern," consists of a white colored scented candle poured into a cup shaped glass container that measures approximately 3-1/4" in height and 2-7/8" in diameter. The container is decorated with painted jack-o-lanterns and black cats. The third design, "Ghosts," consists of an orange colored scented candle poured into a cup shaped glass container that measures approximately 3-1/4" in height and 2-7/8" in diameter. The container is decorated with painted ghosts in various poses and the words "Happy Haunting." The decorations on all three designs cannot be removed with damage to the containers.

The applicable subheading for Item #C74Q0937, Floating 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 #C76C0014, Tealight Candle With Glass Holder, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings: Other: Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for Item #C79H0088, Halloween 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 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 #C74Q0937, Floating Candle, and the candle in Item #C76C0014, Tealight Candle With Glass Holder, are within the scope of the antidumping duty order. Item #C79H0088, Halloween Candle, is 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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