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NY G85048




December 8, 2000

CLA-2-34:RR:NC:SP:237 G85048

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500

Mr. Floyd Sirico
Rogers & Brown Custom Brokers
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of candles from China.

Dear Mr. Sirico:

In your letter dated November 27, 2000, on behalf of MVP Group Int'l dba TLC Candle Corporation, you request a tariff classification ruling.

You submit the following samples:

Log Candle is a white and brown colored candle molded in the shape of a vertically standing log that measures approximately 6" in height and 5" in diameter. The wax of the log is textured to resemble bark with knots and rings.

Beehive Candle is a brown colored candle molded in the dome shape of a beehive that measures approximately 4-1/2" in height and 5" at its widest diameter. The wax of the candle is textured to resemble the outside of a hive with molded wax bees and an "entrance."

Christmas Candle is a white colored pillar candle that measures approximately 6" in height and 6" in diameter and is decorated with a wax Santa Claus ringing a bell, a bear with cap, scarf and cane, an evergreen tree, and a snowman molded to its side. The decorations cannot be removed without damage to the candle.

Floral Candle is a white colored pillar candle that measures approximately 6" in height and 6" in diameter and is decorated with wax plants molded to its side.

Your samples are being returned as requested.

The applicable subheading for the Log Candle, Beehive Candle, and Floral 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 rate of duty will remain unchanged in the year 2001.

The applicable subheading for the Christmas Candle will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The rate of duty will remain unchanged in the year 2001.

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 that are designed only for use in connection with the Christmas holiday, and candles molded in the shape 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 Floral Candle is within the scope of the antidumping duty order. The Log Candle, Beehive Candle, and Christmas Candle 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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