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NY G82054




September 19, 2000

CLA-2-34:RR:NC:SP:237 G82054

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500

Mr. Bob Somerville
F.C. Gerlach & Co., Inc.
290 Central Avenue, Suite 105
Lawrence, New York 11559

RE: The tariff classification of candles from China.

Dear Mr. Somerville:

In your letter dated September 11, 2000, on behalf of TheoDirect International Inc., you request a tariff classification ruling.

You submit the following samples:

Item #EF01894, Scalloped Shaped Decorative Candle, is a scented white and purple colored candle molded in the shape of a closed fan shell that measures approximately 2-1/2" in height x 2-1/2" in width (at its widest point) x 2-1/4" in length. The candle will be imported in a set of two inside a rectangular shaped cardboard box that measures approximately 1-1/4" in height x 3" in width x 5-1/2" in length.

Item #FLR3, Flower Shaped Candle, is a scented floating candle molded in the shape of a rose on a leaf pad that measures approximately 1" in height and 2-1/4" in width (at its widest point). The candle will be imported in a set of three inside a rectangular shaped cardboard box that measures approximately 1-1/2" in height x 3" in width x 8-3/4" in length.

Item #EF01893, Leaf Shaped Holiday Decorative Candle, is a candle molded in the shape of a leaf that measures approximately 3/4" in height x 2-1/2" in width (at its widest point) x 3-1/2" in length. The candle will be imported in a set of two (red, green colored) inside a rectangular shaped box that measures approximately 1-1/2" in height x 3" in width x 6-1/2" in length.

Item #EF01896, Sphere Shaped Candle, is a floating candle molded in the shape of a sphere that measures approximately 1-1/4" in diameter. The candle will be imported in a set of three (red, white, green colored) inside a barrel shaped plastic container that measures approximately 3-1/8" in height and 2" in diameter.

Item #EF01751, Flower Shaped Candle, is a yellow colored scented candle molded in the shape of a flower that measures approximately 3" in height and 1-3/4" in width (at its widest point).

Item #EF01170, Ball Shaped Ornamental Holiday Candle, is a scented candle molded in the shape of a spheroidal Christmas tree ornament that measures approximately 2" in diameter. The candle is decorated in a swirl pattern of green and gold around its circumference and is crowned on top with a gold painted "hanger."

The applicable subheading for Item #EF01894, Scalloped Shaped Decorative Candle, Item #FLR3, Flower Shaped Candle, Item #EF01893, Leaf Shaped Holiday Decorative Candle, Item #EF01896, Sphere Shaped Candle, and Item #EF01751, Flower Shaped 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 applicable subheading for Item #EF01170, Ball Shaped Ornamental Holiday Candle, will be 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, are not within the scope of the antidumping duty order. In our opinion, the above described 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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