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NY F85993




April 25, 2000

CLA-2-34:RR:NC:SP:237 F85993

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a candy cane swirl floating candle set from China.

Dear Mr. Epstein:

In your letter dated April 17, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling.

The sample that you submit, Candy Cane Swirl Floating Candle Set, consists of three candles molded in spheroidal shapes without straight sides that measure approximately 3/4" in height and 1-5/8" in diameter and a round pillar candle with straight sides that measures approximately 1" in height and 3" in diameter. The candles are colored red, green and white in a pinwheel design.

The applicable subheading for the above described candles 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, the round pillar candle with straight sides is within the scope of the antidumping duty order. The three spheroidal shaped candles without straight sides 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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