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NY C88156

June 17, 1998

CLA-2-34:RR:NC:SP:236 C88156


TARIFF NO.: 3406.00.0000

Arlen T. Epstein

Serko & Simon

1 World Trade Center, Suite 3371

New York, NY 10048

RE: The tariff classification of a "Church Window Candle" from China.

Dear Mr. Epstein:

In your letter dated May 26, 1998, on behalf of Russ Berrie and Company, Inc., New Jersey, you requested a tariff classification ruling.

The submitted sample, item no. 1347A, is a white colored pillar candle. The candle measures approximately 6 5/8" at its tallest point where a wick protrudes from the top center. It is shaped with a pointed arch molded into the candle approximately 5" up from its rectangular base which measures 3 3/8" by 1 7/8". The candle is decorated near the top and around its base with a raised, gold painted cross motif. A passage from the Bible, printed on paper measuring 2 1/8" by 3 3/8" by 1/16", is inset and laminated onto one side of the candle. These decorations can be removed without damage to the shape of the candle.

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. Until otherwise notified by the DOC, we would consider the sample candle to be 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 Vito Gualario at 212-466-5744.


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