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NY G84649




December 4, 2000

CLA-2-34:RR:NC:SP:237 G84649

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Terrence Wessels
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a pillar candle from China.

Dear Mr. Wessels:

In your letter dated November 17, 2000, you request a tariff classification ruling.

The sample that you submit, Item #6599280, 4 x 4 Round Pillar With Trees And Stars, is a white colored scented pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with gold colored evergreen trees and silver stars molded to its side.

Although the candle may be intended as a gift for use during the Christmas Holiday season, it is not in the shape of any motif associated exclusively with the Christmas Holiday season nor is it permanently decorated with such a motif. The candle is not classifiable as a festive article.

The applicable subheading for Item #6599280, 4 x 4 Round Pillar With Trees And Stars, 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 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. In our opinion, Item #6599280, 4 x 4 Round Pillar With Trees And Stars, is 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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