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NY G85273




December 15, 2000

CLA-2-34:RR:NC:SP:237 G85273

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 3307.49.0000

Ms. Sharon Wong
Premier Candle Corp.
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada

RE: The tariff classification of candles and scented wax beads from China.

Dear Ms. Wong:

In your letter dated December 4, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #JW/V3A, Tender Orchid Votive, is a yellow colored scented votive candle that measures approximately 2-1/4" in height and 1-3/4" in diameter and is decorated with a molded orchid on top.

Item #JW/V2, Water Hyacinth Votive, is a pink colored scented votive candle that measures approximately 1-3/4" in height and 1-3/4" in diameter and is decorated with a molded hyacinth on top.

Item #JW/V1A, Peony Votive, is a pink colored scented votive candle that measures approximately 1-3/4" in height and 1-3/4" in diameter and has a flower design on top.

Item #4, Wax Beads, consists of purple colored scented paraffin wax beads (no wick) packed inside a circular shaped acetate container that measures approximately 1/8" in height and 4" in diameter. You indicate that the wax beads are for fragrance purposes to perfume a room.

The applicable subheading for Item #JW/V3A, Tender Orchid Votive, Item #JW/V2, Water Hyacinth Votive, and Item #JW/V1A, Peony Votive, 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 applicable subheading for Item #4, Wax Beads, will be 3307.49.0000, HTS, which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem. The rate of duty will remain the same in the year 2001.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 #JW/V3A, Tender Orchid Votive, Item #JW/V2, Water Hyacinth Votive, and Item #JW/V1A, Peony Votive, are within the scope of the antidumping duty order. Item #4, Wax Beads, is not a candle and therefore is 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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