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NY B82745

April 18, 1997

CLA-2-34:RR:NC:2:236 B82745


TARIFF NO.: 3406.00.0000

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, Tenn, 37229-1929

RE: The tariff classification of Candle Set, Item Nos. N-298 and N-299 from China.

Dear Mr. Torrence:

In your letter dated March 3, 1997, on behalf Southwest/Great American Opportunities Inc., you requested a tariff classification ruling.

The sample consists of the following:

Item No. N-298 is a blue candle holder measuring approximately 2" in height and 3 1/4" in diameter and is fitted with a scented candle measuring approximately 1 1/2" in height and 1 1/2" in diameter.

Item No. N-299 is a scented wax candle poured into a blue glass container measuring approximately 2" in height and 2 1/4" diameter.

Both the candles and their glass holders are made in China, and purchases through a shipper in Japan. The candles will be import and sold as a set, bubble wrapped and packaged in a blue box labeled "Bath Works fragrant candle set".

The applicable subheading for the item nos. N-298 and N-299, individually imported or imported as a set, 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 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. In our opinion, the candle set is within the scope of the antidumping duty order.

This ruling is being issued under the provisions of Section 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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