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July 20, 1999

CLA-2-34:RR:NC:SP:236 E83786


TARIFF NO.: 3406.00.0000; 9505.90.6000

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3

RE: The tariff classification of candles from China.

Dear Ms. Wong:

In your letter dated June 19, 1999, you request a tariff classification ruling.

You submit samples described below:

1. Item #7317 Metallic Floating Star is a red colored candle molded in the shape of a star and measures approximately 1" in height and 2-3/4" across its widest point.

2. Item #6891 consists of two Halloween tea light candles in metal containers measuring approximately 3/4" in height and 1-1/4" in diameter. The tops of the candles are molded with decorations, one the shape of a jack-o-lantern and the other the shape of a ghost, that cannot be removed without damage to the candle.

The applicable subheading for Item #7317 Metallic Floating Star will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS) which provides for Candles, tapers and the like. The rate of duty will be Free.

The applicable subheading for Item #6891 will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. 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. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, or novelty candles designed solely for use in connection with a holiday or a special event are not within the scope of the antidumping duty order. In our opinion, the above described samples are not within the scope of the antidumping duty order on petroleum wax candles from 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 212-637-7062.


Robert B. Swierupski

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