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NY 804778

December 28, 1994

CLA-2-34:S:N:N7:236 804778


TARIFF NO.: 3460.00.0000

Ms. Sue Parker
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128

RE: The tariff classification of two 10" tapered embossed Christmas candles from China.

Dear Ms. Parker:

In your letter dated November 30, 1994, on behalf of your client, Institutional Financing Services, you requested a tariff classification ruling.

The prospective import, consists of a set two tapered candles embossed with a design of a Teddy Bear in a Red Santa Hat. The Department of Commerce has determined that certain novelty candles, such as Christmas novelty candles, are not within the scope of the Antidumping Duty Order on petroleum-wax candles from the People's Republic of China (PRC). In our opinion, these candles, specially designed for use in connection with the Christmas holiday is excluded from dumping duties.

The applicable subheading for the Christmas 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.

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.


Jean F. Maguire
Area Director

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