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NY C83224

January 29, 1998

CLA-2-34:RR:NC:2:236 C83224


TARIFF NO.: 3406.00.0000

Mr. Martin W. Dooley
Multimodal International, Ltd.
650 Supreme Drive
Bensenville, IL 60106-1173

RE: The tariff classification of Candles from China

Dear Mr. Dooley:

In your letter dated December 15, 1997, on behalf of your client, Reliance Trading Corp. of America, Chicago, IL 60638, you requested a tariff classification ruling.

The sample submitted, Xiam #5, is a set composed of a three wick candle poured into a large crackled glass dish holder, a metal stand and a Christmas Candle Ring. The metal stand measures approximately 6 3/4" in height and 8 1/2" at its widest width. The polyester candle ring measures approximately 3" in height and 8 1/2" at its widest width, and is decorated in a seasonal motif with plastic pine branches, pinecones, cherries and ribbon. Xiam #5 will be imported packaged for retail sale as a gift set.

The sample, as described above is a set for Customs purpose and has the essential character of a candle. It is classified in accordance with the General Rules of Interpretation (GRI) under GRI 3 (b).

The applicable subheading for the Xiam #5 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 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 above descibed candle and glass holder contained within the set are 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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