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December 30, 1998

CLA-2-34:RR:NC:2:236 D85343


TARIFF NO.: 3406.00.0000

Ms. Anna Bolton
Uni-King Marketing Inc.
2770 Steeles Ave. W., Unit 3
Concord, Ontario, L4K 4N5

RE: The tariff classification of Candles from China.

Dear Ms. Bolton:

In your letter dated December 2, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

Item 16C3 - 5.5" Metallic Bear-Reading- consists of a candle molded in the shape of a polar bear dressed in a purple sweater and gold short pants, reading a book in a sitting position. The candle measures approximately 5 1/2" in height and 2 3/4" at its base.

Item 7A47-80G - 9.5CM Pearlized White Rose Floater- consists of two white candles molded in the shape of a rose with gold trim on the top of its leaves. The candle measures approximately 2" in height and 3 1/2" at its widest diameter.

Item 16C9-A- 12" Metallic Snowman Candle-Noel- consists of a candle molded in the shape of a Snowman dressed in a Santa Claus hat, Xmas wreath and holding a sign which reads “Noel”. Each candle measures approximately 12" in height and 1/2" in diameter.

The applicable subheading for the above describe candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States,(HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be Free.

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 Department has also determined that candles molded in the shape of certain identifiable objects, such as an animal or a numeral, are not within the scope of the antidumping duty order. In our opinion, the above described candles are not within 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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