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NY D80364

August 17, 1998

CLA-2-34:RR:NC:SP:236 D80364


TARIFF NO.: 3406.00.0000

Ms. Paula Reeder
Lava Enterprises, Inc.
131 West 33rd Street
National City CA 91950-7210

RE: The tariff classification of a candle from China.

Dear Ms. Reeder:

In your letter dated July 10, 1998, you requested a tariff classification ruling.

The submitted sample is a pink colored wax candle molded into the shape of a heart. The candle measures 3 3/4 inches tall, 3 3/4 inches wide, and 2 1/2 inches thick. Decals that read "Happy Anniversary" are affixed to each side. You indicate that this heart shaped candle comes with a variety of artwork and sentiments applied by decal.

The applicable subheading for the above described 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 percent ad valorem.

The Department of Commerce (DOC) 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 candles molded in the form of certain identifiable objects and certain novelty candles designed solely for use in conjunction with a holiday or special event are not within the scope of the antidumping duty order. 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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