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May 14, 1999

CLA-2-34:RR:NC:SP:236 E81404


TARIFF NO.: 3406.00.0000

Ms. Camille Sanzo
Fritz Companies, Inc.
150-20 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of palm oil candles from China.

Dear Ms. Sanzo:

In your letter dated April 27, 1999, on behalf of your client, Libra Pacific, LLC, of New York, New York, you request a tariff classification ruling.

You submit two types of candles. The first, is a candle made of palm oil and molded in the shape of a log split in half. The candle measures approximately 2-1/2" in height, 14" in length and 3-1/2" in diameter at its widest point. The wax of the candle is textured to resemble bark. The bottom of the candle is flat across its entire length to allow the candle to rest horizontally. The top of the candle holds seven wicks. The second, Item # G82189AF, is a pillar shaped candle measuring approximately 6" in height and 2-7/8" in diameter. Although you state that the candle is made of 100% palm oil, the label attached to the sample indicates it is made of 55% palm oil and 45% paraffin.

The applicable subheading for both 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 number, and candles made of more than 50% beeswax are not within the scope of the antidumping duty order. In our opinion, candles molded in the shape of a split log and candles made of more than 50% palm oil 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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