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NY F87408




June 14, 2000

CLA-2-34:RR:NC:SP:237 F87408

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada

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

Dear Ms. Wong:

In your letter dated May 25, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #1, Tulip Inspired Figural Candle, consists of a pink colored scented candle poured into a pink colored wax container that measures approximately 4" in height and 3-1/2" in diameter.

Item #2, Embossed Holiday Candle With Silver Rub, is a green colored scented pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with wax holly leaves and holly berries molded to its side. The decorations are highlighted in silver and cannot be removed without damage to the candle.

Item #3A, Gingerbread Cookie Cutter Filled Candle & Item #3B, X'mas Tree Cookie Cutter Filled Candle, consists of two designs of wax-filled containers. The first, Item #3A, Gingerbread Cookie Cutter Filled Candle, consists of a brown colored candle poured into a white colored figure shaped ceramic container that measures approximately 1-1/2" in height x 3-1/2" in width (at its widest point) x 4-1/4" in length. The candle is decorated with white colored wax features and hands to resemble a gingerbread person. The second, Item #3B, X'mas Tree Cookie Cutter Filled Candle, consists of a brown colored candle poured into a white colored fir tree shaped ceramic container that measures approximately 1-1/2" in height x 3-3/4" in width (at its widest width) x 5" in length. The candle is decorated with green and red colored dots to resemble a decorated Christmas tree. The decorations cannot be removed without damage to the candle.

Items #1-3 are each wrapped in a polybag with a twist tie.

The applicable subheading for Item #1, Tulip Inspired Figural Candle, and Item #3A, Gingerbread Cookie Cutter Filled 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 #2, Embossed Holiday Candle With Silver Rub, and Item #3B, X'mas Tree Cookie Cutter Filled Candle, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Item #1, Tulip Inspired Figural Candle, and Item #3A, Gingerbread Cookie Cutter Filled Candle, are within the scope of the antidumping duty order. Item #2, Embossed Holiday Candle With Silver Rub, and Item #3B, X'mas Tree Cookie Cutter Filled 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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