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NY F88451




June 19, 2000

CLA-2-34:RR:NC:SP:237 F88451

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Teri Berlant
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829

RE: The tariff classification of inlaid candles from Taiwan.

Dear Ms. Berlant:

In your letter dated June 6, 2000, on behalf of Fred Meyer Inc. of Portland, Oregon, you request a tariff classification ruling.

You submit the following samples:

Item #C-4569-6, "Oval Shaped" Maple Leaf Inlaid Candle, is a pale yellow colored oval shaped candle that measures approximately 4-1/2" in height x 5" in width x 8-1/4" in length and is decorated with maple leaves embedded underneath the outer layer of wax. The candle is wrapped in cellophane and tied at the top with a straw bow. You state that the core candle is made in Taiwan and then shipped to China where the outer layer of wax, including the leaves, is added to complete the candle.

Item #C-4569-11, "Pillar" Maple Leaf Inlaid Candle Set, consists of three pale yellow colored pillar candles that measure approximately 1-7/8" in height and 2-1/2" in diameter and are decorated with maple leaves embedded underneath the outer layer of wax. The three candles are packaged together in a rectangular shaped cardboard box that measures approximately 3" in height x 3" in width x 6" in length. You state that the core candles are made in Taiwan and then shipped to China where the outer layers of wax, including the leaves, are added to complete the candles.

The applicable subheading for Item #C-4569-6, "Oval Shaped" Maple Leaf Inlaid Candle, and Item #C-4569-11, "Pillar" Maple Leaf Inlaid Candle Set, 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. Based on the information provided, the country of origin of Item #C-4569-6, "Oval Shaped" Maple Leaf Inlaid Candle, and Item #C-4569-11, "Pillar" Maple Leaf Inlaid Candle Set, remains that of Taiwan where the core candles are manufactured. Candles manufactured in Taiwan are not the subject of an antidumping duty order at this time.

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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