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NY F85210




April 25, 2000

CLA-2-34:RR:NC:SP:237 F85210

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.90.6000

Mr. Ted Conlon
Four Star International Trading Company
Williamsburg Square
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of wax-filled containers from China.

Dear Mr. Conlon:

In your letter dated April 10, 2000, you request a tariff classification ruling.

You submit the following photographs and samples:

Item #23101995H, Filled Candle Jar, consists of a pink colored scented candle poured into an octagonal shaped glass container with a resealable glass lid. The container measures approximately 4-1/4" in height and 3" in diameter. The candle will also be imported in green, yellow, and purple colors.

Item #1513C0483A, Filled Porcelain Egg Candle, consists of a pink colored scented candle poured into a white colored egg shaped porcelain container with removable lid that measures approximately 4-1/2" in height and 3" in diameter at its widest width. The container is decorated with various porcelain objects, such as pink and yellow colored butterflies and flowers on its lid, and a brown colored rabbit holding a carrot encircled by various colored flowers on its side. The decorations cannot be removed without damage to the container.

The applicable subheading for Item #23101995H, Filled Candle Jar, 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 #1513C0483A, Filled Porcelain Egg 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 solely for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, Item #23101995H, Filled Candle Jar, is within the scope of the antidumping duty order. Item #1513C0483A, Filled Porcelain Egg 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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