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January 20, 1999

CLA-2-34:RR:NC:2:236 D85937


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 11, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

Item #15C4- 3.75" Ghost House- consists of a candle molded in the shape of a house with several ghost figures attached to the outside. The candle measures approximately 3 1/2" in height and 2" x 4" at the base.

Item #15C18- 3.25" Cube Gift Candle- consists of a candle molded in the shape of two square gift boxes stacked one on top of another, tied with a gold ribbon. The candle measures approximately 2 1/2" in height and 3" square at the base.

Item #15C19- 3.25" Xmas Novelty Tealite- consists of a set of 24 candles, each molded in the shape of a Christmas tree, a snowman, a nutcracker soldier, or a Santa. Each candle measures approximately 3" in height and 1 3/8" in diameter at the base and is inserted into an aluminum container measuring approximately 3/4" in height and 1 1/2" in diameter.

The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, taper and the like. 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, votive; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC 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, all of the above described samples are not within the scope of the antidumping duty order on petroleum wax candles for China.

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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