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NY C81060

November 13, 1997

CLA-2-34:RR:NC:2:236 C81060


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 October 23, 1997, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The samples submitted are as follows:

Item #HX9707A is a red candle molded into the shape of a candle stick holder. The candle measures approximately 7 1/2" in height and 2 3/4" at its base.

Item #HX9707B is a white candle molded into the shape of a candle stick holder. The candle measures approximately 8 1/2" in height 3 7/8" at its base.

The applicable subheading for the 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, the sample candles are figurine candles and 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.


Robert Swierupski

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