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NY 810776

June 9, 1995

CLA-2-34:S:N:N7:236 810776


TARIFF NO.: 3406.00.0000

Mr. Michael Riley
Manager-Customs/Landed Cost
May Department Stores International Inc.
615 Olive Street
St. Louis, Missouri 63101

RE: The tariff classification of Christmas Candles (Item# 210057, 210059, 210058, 210060 and 210061 from China.

Dear Mr. Riley:

In your letter dated May 17, 1995, you requested a tariff classification ruling.

The prospective imports are as follows:

Item # 210057, 210058 and 210059

Description Macao Candle with gold beads attached around the candle.

Item# 210060 and 210061

Description Macao Candle with dried flowers and leaves attached around or inside the candle and coated with an additional wax from China.

All of the above candles, Items# 210057, 210058 and 210059, will be made in Macao and imported to China. Further assembly work such as attaching beads will be conducted in China. These candles are products of Macao, and not China. Therefore, the candles will not be subject to the Antidumping Duty Order.

It is our opinion, however, that candle items# 210060 and 210061 are products of China. The products arrive in China incomplete and are subjected to a further manufacturing process which adds dried flowers, leaves and an additional coating of wax. As a result, these candles are a product of China and would be subject to the Antidumping Duty Tax of 54.21 percent.

The Department of Commerce has determined that candles in the followings shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax-filled container are subject to the Antidumping Duty Order on petroleum-wax candles from China. For a scope of inclusion ruling regarding the (name of Candle****) candles, please send sample and write to: Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1A Control Record Unit #5, Room B099, Washington, D.C. 20230.

The applicable subheading for the 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 4.6 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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