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NY G85127




December 8, 2000

CLA-2-34:RR:NC:SP:237 G85127

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Mindee Alford-Allen
The Prime Source
11836 Judd Court, Suite #304D
Dallas, TX 75243

RE: The tariff classification of wax-filled containers from China.

Dear Ms. Alford-Allen:

In your letter dated December 5, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #113838, Porcelain Pot, consists of a white colored scented candle poured into a cup shaped porcelain container that measures approximately 2-1/2" in height and 3-1/8" in diameter and is decorated with blue colored painted flowers.

Item #107652, Resin Square Container, consists of a white colored scented candle poured into a brown colored square shaped resin container with removable lid that measures approximately 2-1/2" in height and 3-3/4" square. The container is decorated with a pattern of four embossed leaves on its lid and sides.

Item #107653, Resin Round Container, consists of a white colored scented candle poured into a brown colored drum shaped resin container with removable lid that measures approximately 2-1/2" in height and 4" in diameter. The container is decorated with embossed leaves and plants.

The applicable subheading for Item #113838, Porcelain Pot, Item #107652, Resin Square Container, and Item #107653, Resin Round Container, 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 the same in the year 2001.

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 #113838, Porcelain Pot, Item #107652, Resin Square Container, and Item #107653, Resin Round Container, are wax-filled containers within the scope of the antidumping duty order on petroleum wax candles from China. The entire items are subject to antidumping duties.

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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