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NY B83722

February 13, 1998

CLA-2-34:RR:NC:SP:236 B83722


TARIFF NO.: 3406.00.0000

Mr. Bernard Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of candles from China.

Dear Mr. Liberati::

In your letter dated March 14, 1997, on behalf of Liss Brothers, Inc. you requested a tariff classification ruling.

In your letter you indicate that the item is called Mr. & Mrs. Pilgrim Candle; however, only one sample, Mrs. Pilgrim Candle was submitted. The candle, item #80093, is molded in the shape of a Pilgrim woman. It measures approximately 6" in height, 3" in diameter at the base, 1 1/2" in diameter at the top and is packaged in cellophane.

The applicable subheading for the candle 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 1.2% 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 addition, the Department of Commerce has determined that candles shaped as identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample candle is 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.


Robert B. Swierupski

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