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NY B87536

August 18, 1997

CLA-2-34:RR:NC:2:236 B87536


TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Serko & Simon LLP
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of Candles from China

Dear Mr. Epstein:

In your letter dated July 15, 1997, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The samples submitted are as follows:

Item #14842 is a poured wax heart-shaped trinket box candle. It measures approximately 4" in width and 2 3/4" in height with a silver/grey exterior. The outside of the candle is decorated with raised floral designs. The candle consists of two pieces, a heart shaped base with a wick and, a removable cover which is also heart-shaped. Both pieces are single molds of poured wax. The inside surface of the base, which contains the wick, is covered with a thin layer of reddish wax.

Item #14915 is a poured flower shaped wax candle. It measures approximately 3 1/4" in width and 2 1/4" in height. This candle consists of two pieces of molded wax joined together. The top portion of the candle is an orange and yellow flower petal cup containing the wick. The outer surface, including the flower petals, is covered with a thin layer of orange wax. The other piece of this candle is the base, which is in the shape of a green flower leaf.

The applicable subheading for both of the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, both of the sample candles are not within the scope of the antidumping duty order.

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 V. Gualario at 212-466-5744.


Gwenn Klein Kirschner
Chief, Special Products Branch

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