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January 27, 1999

CLA-2-34:RR:NC:2:236 D86362


TARIFF NO.: 3406.00.0000

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy MI 48084-3163328

RE: The tariff classification of candles from China.

Dear Mr. Vollmerhausen:

In your letter dated December 21, 1998, you requested a tariff classification ruling.

The samples submitted are as follows:

Sample #1, Style #SR-98891- is a white round candle with three wicks, decorated with gold colored doves, fir trees and bells with holly and berries and a red ribbon molded around its entire side. The candle measures approximately 6" in height and 5 3/4" in diameter. The molded decoration cannot be removed without damage to the shape of the pillar.

Sample #2, Style #270-328387-113- is a white oval pillar candle with two wicks, measuring approximately 6" in height and 5 1/2" across at its widest point.

Sample #3, Style #0-852- is a 3" cube candle with several colored square bits inlaid within the lower two-third of its sides.

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 designed with symbols that are solely for use in connection with Christmas are not within the scope of the antidumping duty order. In our opinion, Sample #1 is not within the scope of the antidumping duty order on petroleum wax candles for China. Samples #2 and #3 are 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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