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NY F88930




June 30, 2000

CLA-2-34:RR:NC:SP:237 F88930

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Fernando Escobar
Endar Corporation
43195 Business Park Drive
Temecula, CA 92590

RE: The tariff classification of candy corn shaped candles from China.

Dear Mr. Escobar:

In your letter dated June 23, 2000, you request a tariff classification ruling.

You submit the following samples:

Candy Corn Candle 4-1/2" x 4" is a yellow, orange and white colored candle molded in the shape of a triangular corn grain that measures approximately 4-1/2" in height and 4" in width at its widest point. The candle is shrink wrapped in plastic.

Three 2" x 2" Candy Corn Mini Candles consists of three yellow, orange and white colored candles molded in the shapes of triangular corn grains that measure approximately 2" in height and 2" in width at their widest points. The three candles are packaged together in a cellophane bag tied with an orange colored artificial bow.

Your samples are being returned upon your request.

The applicable subheading for Candy Corn Candle 4-1/2" x 4" and Three 2" x 2" Candy Corn Mini 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 (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, are not within the scope of the antidumping duty order. In our opinion, Candy Corn Candle 4-1/2" x 4" and Three 2" x 2" Candy Corn Mini Candles 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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