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NY C87830

June 2, 1998

CLA-2-34:RR:NC:SP:236 C87830


TARIFF NO.: 3406.00.0000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of a "Trinket Box Candle" from China.

Dear Mr. Shoichet:

In your letter dated May 12, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample is an ornamental porcelain trinket box with a poured fragranced wax candle. You indicate that the wax is composed of 100% palm-oil. The trinket box features a highly ornate removable lid shaped to resemble a miniature cottage figurine. It is brightly colored and measures approximately 3-1/4 inches in height (including lid), with a 2-1/2 inch base diameter.

The trinket box with candle is a composite good with the essential character imparted by the candle.

The applicable subheading for the "Trinket Box Candle" 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% 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 candle would not be within the scope of the antidumping duty order, if the wax portion is composed entirely of 100% palm-oil wax.

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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