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NY C89897

July 27, 1998

CLA-2-34:RR:NC:SP:236 C89897


TARIFF NO.: 3406.00.0000

Laurie Fassett

Paper Magic Group

401 Adams Avenue

Scranton, PA 18510

RE: The tariff classification of candles from China.

Dear Ms. Laurie:

In your letter dated July 1, 1998, you requested a tariff classification ruling.

Five samples were submitted with your letter. The Funny Bunny Candle (item # 615340) is a candle molded into the shape of a bunny rabbit with a flower and measures 3" tall and 2" at its widest width. The "Happy Easter" Candle (item # 615341) is a purple colored wax molded candle with three wicks and the words "Happy Easter" and a rabbit silhouette embossed and painted on one side. The candle measures 2 5/8" tall, 3 3/4" across, and 1" thick. The Round Watercolor Candle with Lacquer Finish (item # 615342) is a sphere shaped candle measuring 3" in diameter, consisting of white wax, watercolor painted flowers and a lacquer finish. The Floral Candle (item # 615343) is a candle molded into the shape of a blue hyacinth plant. It measures 8" tall and 4" at its widest width. The Mini Speckled Egg Candle (item # 615346) is a yellow colored and blue speckled candle molded into the shape of an egg measuring 1 3/4 " tall and 1 1/8" in diameter at its widest width.

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. In our opinion, all of the above described samples are outside 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.


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