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NY F88043




June 13, 2000

CLA-2-34:RR:NC:SP:237 F88043

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, ILL 60666-0361

RE: The tariff classification of pillar candles with wooden bases from China.

Dear Ms. Dorfman:

In your letter dated June 5, 2000, on behalf of LTD Commodities, Incorporated of Bannockburn, Illinois, you request a tariff classification ruling.

You submit the following samples:

Item #5001191, Frosted Cake Candle With Holder (American Flag), consists of a blue colored pillar candle that measures approximately 4" in height and 4" in diameter with a cutout white colored star on its side. The candle is decorated with a texture resembling cake frosting, and will be imported with a red and white striped wooden base that measures approximately 1/4" in height x 5" in width x 6" in length.

Item #500119A, Frosted Cake Candle With Holder (Heart), consists of a peach colored pillar candle that measures approximately 4" in height and 4" in diameter with a cutout red colored heart on its side. The candle is decorated with a texture resembling cake frosting, and will be imported with a red colored heart-shaped wooden base that measures approximately 1/4" in height and 6" across its widest point.

The applicable subheading for Item #5001191, Frosted Cake Candle With Holder (American Flag), and Item #500119A, Frosted Cake Candle With Holder (Heart), 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, Item #5001191, Frosted Cake Candle With Holder (American Flag), and Item #500119A, Frosted Cake Candle With Holder (Heart), are 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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