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March 26, 1999

CLA-2-34:RR:NC:2:236 D89493


TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Candles from China.

Dear Mr. Epstein:

In your letter dated March 18, 1999, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The samples submitted are as follows:

1. Waterflowers Candle is a candle molded in the shape of a flower with green petals and a pink center containing the wick. The candle measures approximately 1" in height and 2 3/4" in diameter.

2. Noel Block Letter Candle consists of a set of four 1 5/8" cube candles, each molded with one of the letters N,O,E, or L, on each of its four sides and a raised molded image of a fir tree or a shooting star on each top.

3. Noel 3 1/2 inch Candle is a 3 1/2" cube candle with the word NOEL molded in gold lettering cross each of its four sides.

4. Bar Candle is a candle molded in the shape of a bar with four wicks, and measures approximately 9" in length, 3" in height and 3" in width.

The applicable subheading for above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides 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 certain candles that are designed for use only in connection with the Christmas holiday, and 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 212-637-7062.


Robert B. Swierupski

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