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NY C82158

February 4, 1998

CLA-2-34:RR:NC:2:236 C82158


TARIFF NO.: 3406.00.0000

Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson St.
Long Beach, CA 90810

RE: The tariff classification of Peace, Joy and Noel Pillar Candles with Holly and Berries, from China

Dear Ms. Quintana:

In your letter dated November 19, 1997, on behalf of your client, Autom Company, you requested a tariff classification ruling.

You submit catalog prints which show item 88998 as three square shaped pillar candles, each decorated with the word "PEACE","JOY" or "NOEL", a poinsettia and holly and berries molded into each of its four sides. You request consideration under Chapter 95 as a Christmas festive article.

Christmas candles are excluded from the heading in Chapter 95 that provides for festive articles. Explanatory Note 95.05 is noted.

The applicable subheading for the Peace, Joy and Noel Pillar 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 1.2 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 candles described above 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 B. Swierupski

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