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January 21, 1999

CLA-2-34:RR:NC:2:236 D86226


TARIFF NO.: 3406.00.0000

Mr. Kevin Chong
Uni-King Marketing Inc,
2770 Steeles Ave. W., Unit 3
Concord, Ontario L4K 4N5

RE: The tariff classification of candles from China.

Dear Mr. Chong:

In your letter dated December 22, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

Item #25B15- 14.4 Cm Gold Angel Candle- is a gold candle molded in the shape of an angel. The candle measures approximately 5 1/2" in height and 3 1/2" across its base.

Item #25C3-80G- Pearlized Embossed Ball Candle- is a candle molded in the shape of a sphere and is embossed with a gold rope. The candle measures approximately 3" in diameter.

Item #26A3- 10" Snowman Taper- consists of two taper candles, each molded in the shape of a snowman. Each candle measures approximately 10" in height and 3/4" in diameter at its base.

The applicable subheading for the above described 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 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 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.

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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