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NY F88619




June 27, 2000

CLA-2-34:RR:NC:SP:237 F88619

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500

Ms. Paula Reeder
Lava Enterprises, Inc.
3979 Lockridge Street
San Diego, CA 92102

RE: The tariff classification of candles from China.

Dear Ms. Reeder:

In your letter dated June 8, 2000, you request a tariff classification ruling.

You submit the following samples:

"Ambrosia" Candle is a scented candle molded in the shape of a deep ridged sphere that measures approximately 4-1/2" in diameter. The candle will be imported in six flavors/fragrances: Honeydew, Blueberry, Pineapple, Mango, Plum, and Grapefruit.

"Glowing Candle" Sphere is a candle molded in the shape of a sphere that measures approximately 3" in diameter and has a white colored inner core and a multicolored outer wax shell.

Holiday Traditions Christmas Pillar is a scented pillar candle that measures approximately 6" in height and 3" in diameter. The candle will be imported in three designs: Holly Berry/Leaves (green colored pillar with gold colored holly berries and leaves molded to its side), Pine Cone (white colored pillar with silver colored pine cones and branches molded to its side), and Bethelem Star (red colored pillar with a gold colored large star and assorted smaller stars molded to its side).

The applicable subheading for "Ambrosia" Candle, "Glowing Candle" Sphere, and Holiday Traditions Christmas Pillar (Bethelem Star) 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 Holiday Traditions Christmas Pillar (Holly Berry/Leaves and Pine Cone) 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 molded in the form of certain identifiable objects, such as an animal or a number, and candles designed solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Holiday Traditions Christmas Pillar (Pine Cone and Bethelem Star) are within the scope of the antidumping duty order. "Ambrosia" Candle, "Glowing Candle" Sphere, and Holiday Traditions Christmas Pillar (Holly Berry/Leaves) 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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