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NY D85509




December 30, 1998

CLA-2-34:RR:NC:SP:236 D85509

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Joyce A Thompson
Worldwide Express, Inc.
Philadelphia International Airport
2000 North Loop, MS# 23
Lester, PA 19113

RE: The tariff classification of poured candles and a candle set from China.

Dear Ms. Thompson:

In your letter dated November 30, 1998, you requested a tariff classification ruling.

Samples were submitted with your letter. Item no. DT1267 is a blue colored, scented candle poured into a ceramic flower pot measuring 4 1/8" tall and approximately 5" in diameter. Item no. #NR853 is a red-colored, scented candle poured into a ceramic heart-shaped container measuring approximately 2 1/4" tall and 3 7/8" at its widest point. Item no. DT955 is a green-colored, scented candle poured into a ceramic star-shaped container measuring approximately 1 7/8" tall and 4 «" at its widest point. Item no. TK162 is a red-colored, scented candle poured into a ceramic apple-shaped container with a lid. Item no. KK100 is a set containing a glass, heart-shaped container measuring approximately 1 5/8" tall and 3 1/4" across its widest point, with three individually wrapped yellow-colored, scented candles. The essential character of the set is imparted by the candles.

The applicable subheading for the samples 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. 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. In our opinion, Item nos. DT1267, NR853, DT955, and TK162 samples are within the scope of the antidumping duty order. In addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, Item no. KK100 is not 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 V. Gualario at 212-466-5744.

Sincerely,

Robert B. Swierupski
Director,

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