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NY G82260




September 22, 2000

CLA-2-34:RR:NC:SP:237 G82260

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Despina Keegan
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, NY 10048

RE: The tariff classification of puzzle candle sets from China.

Dear Ms. Keegan:

In your letter dated September 18, 2000, on behalf of your client, Accessory Network Group, Inc. of New York, New York, you request a tariff classification ruling.

You submit the following samples:

Ref #GRD0022 is a two piece puzzle candle set that consists of one blue colored teardrop shaped wax candle and a green colored circular shaped wax jigsaw cutout that are designed to interlock together. The completed puzzle measures approximately 2" in height and 5" in diameter.

Ref #GRD0023 is a four piece puzzle candle set that consists of red, blue, green and yellow colored candles molded in the shape of jigsaw puzzle pieces that are designed to interlock together. The completed puzzle measures approximately 2" in height and 5-1/2" square.

Your samples are being returned upon your request.

The applicable subheading for Ref #GRD0022 and Ref #GRD0023, puzzle candle sets, 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, Ref #GRD0022 and Ref #GRD0023, puzzle candle sets, 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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