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NY D80618

August 21, 1998

CLA-2-34:RR:NC:SP:236 D80618


TARIFF NO.: 3406.00.0000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia PA 19154

RE: The tariff classification of a molded candle in a terracotta pot from China.

Dear Mrs. Fair:

In your letter dated July 21, 1998, you requested a tariff classification ruling.

The submitted sample, item #15040, "Terracotta Pot of Seashells" is a candle molded into the shape of assorted seashells inserted into a terracotta pot measuring 1 7/8" tall and 3 5/8" in diameter. The candle measures approximately 4 7/8" tall and approximately 3 5/8"in diameter, and exceeds the dimensions of the pot.

The applicable subheading for the above described sample 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 that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample 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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