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NY F89488




July 13, 2000

CLA-2-34:RR:NC:SP:237 F89488

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Cathy Petrus
Limited Distribution Services
7 Limited Parkway
Reynoldsburg, OH 43068

RE: The tariff classification of a heart dessert candle from China.

Dear Ms. Petrus:

In your letter dated July 6, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.

The sample that you submit, Item #40067, Molded Layered Heart Dessert Candle, is a brown and pink colored scented candle molded in the shape of a twin layered chocolate heart cake that measures approximately 2-1/2" in height and 4-1/2" across its widest point and is decorated on top with powdered white colored wax "sugar" and five wax cherries that measure approximately 1/2" in diameter.

Your sample is being returned upon your request.

The applicable subheading for Item #40067, Molded Layered Heart Dessert 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 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, Item #40067, Molded Layered Heart Dessert Candle, is 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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