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NY F85443




April 11, 2000

CLA-2-34:RR:NC:SP:237 F85443

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a rock shaped candle and a heart shaped candle from China.

Dear Mr. Hoffacker:

In your letter dated April 3, 2000, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling.

You submit the following photographs:

Item #16/DC-0396, Rock Candle, consists of three designs of candles molded in the shape of rocks. "Frog" is a gray colored candle that measures approximately 6" in height x 5-1/2" in length x 3" in thickness and has a frog molded to its side. "Rabbit" is a gray colored candle that measures approximately 6-1/4" in height x 5-1/2" in length x 2-3/4" in thickness and has a rabbit molded to its side. "Flower" is a gray colored candle that measures approximately 6" in height x 5" in length x 3" in thickness and has flowers molded to its side.

Item #16/10495, Heart Candle, is a white colored candle molded in the shape of a heart that measures approximately 3" in width across its widest point and 1-1/2" in thickness, and is decorated with a gold colored wax leaf molded to its top.

The applicable subheading for Item #16/DC-0396, Rock Candle, and Item #16/10495, Heart 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 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, are not within the scope of the antidumping duty order. In our opinion, Item #16/DC-0396, Rock Candle, and Item #16/10495, Heart 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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