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NY 868589

November 27 1991

CLA-2-34:S:N:N1:236 868589

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. John A. Slagle
Director, Customs Laws and Regulations
Wolf D. Barth Co. Inc
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the "Van Gogh" and "Monet" Candles from China.

Dear Mr. Slagle:

In your letter dated October 25, 1991, on behalf of your client Candles by Finesse, you requested a tariff classification ruling.

The prospective imports are two candles - the "Van Gogh" and the "Monet". The "Van Gogh is a spiral-curved candle while the "Monet" is a straight-sided candle with a spiral wax overlay.

The applicable subheading for the "Van Gogh" and "Monet" Candles 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 5.8 percent ad valorem.

In the absence of a scope of incusion ruling, this merchandise would be subject to a dumping duty of 54.21 percent ad valorem.

The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax- filled containers are subject to the Antidumping Duty Order on petroleum wax candles from China. For a scope of inclusion ruling regarding the "Van Gogh" and "Monet" candles, please write to: the Department of Commerce, Deputy Assistant Secretary for Compliance-Import Administration, Room 3069, Washington, D.C. 20230.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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