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February 9, 1999

CLA-2-34:RR:NC:2:236 D83962

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Helen Knisely Bonk
American Greetings
One American Road
Cleveland, Ohio 44144-2398

RE: The tariff classification of candles from China.

Dear Ms. Bonk:

In your letter dated October 20, 1998, you requested a tariff classification ruling.

You submitted drawings of candles you intend to import which indicate the following:

Item #1- 10" Sculpted Taper- is a 10" white taper candle molded with holly and berries with some evergreens covering the entire taper. Item #2- 10" Sculpted Taper- is a 10" white taper candle decorated with a low relief of gold, silver and blue snowflakes covering the entire taper.

Item #3- 10" Taper (Sculpted Snowlady)- is a 10" white taper candle decorated with painted snowflakes and a figurine in the shape of a snowman in lady’s winter clothing holding a heart.

Item #4- 10" Taper (Sculpted Snowman)- is a 10" white taper candle decorated with painted snowflakes and a figurine in the shape of a snowman in men’s winter clothing holding a star.

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 Free.

The Department of Commerce 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, Item #1 is not within the scope of the antidumping duty order on petroleum wax candles from China. Item #2 is within the scope of the antidumping duty order. Since we are unable to determine if the figurines described in Items #3 and #4 are molded as part of the tapers and whether they can be removed without damage to the tapers, we cannot offer an opinion on these items.

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 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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