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NY C89281

July 13, 1998

CLA-2-34:RR:NC:SP:236 C89281


TARIFF NO.: 3406.00.0000

Shelia Andrews

Dillard Department Stores, Inc.

11701 Otter Creek Road South

Mabelvale, AR 72103

RE: The tariff classification of candles from China.

Dear Ms. Andrews:

In your letter dated June 15, 1998, you requested a tariff classification ruling.

The samples submitted with your letter were examined and, as per your request, will be returned. One sample is a white colored, round column candle, style no. 827T2015HV, measuring 6 inches tall and 3 inches in diameter with a raised red, green and gold poinsettia flower molded around its cylindrical shape. The second sample is a white colored, square pillar candle, style no. 827T2013HV, measuring 9 inches tall, 3 inches wide, and 3 inches long, with the word "joy", holly leaves, berries, and a poinsettia flower molded on each side.

The applicable subheading for the above described 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 (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. The DOC has determined that certain novelty candles specially designed for use only in connection with religious holidays or special events are not within the scope of the antidumping duty order. In our opinion, sample candle style no. 827T2015HV, is within the scope of the antidumping duty order. Sample candle style no. 827T2013HV is not within the scope of the antidumping 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.


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