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August 26, 1999

LA-2-34:RR:NC:SP:236 E85882


TARIFF NO.: 3406.00.0000; 9405.50.4000

Ms. Ginny Poyer
Atico International USA, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of candles from China.

Dear Ms. Poyer:

In your letter dated August 10, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #W29I4005, Candle in a Ceramic Holder, consists of a scented ivory colored candle poured into a ceramic bowl shaped holder. The holder measures approximately 2-1/4" in height and 4" in diameter, tapering to 1-3/4" at its base.

2. Item #C29I0531, 4" Seashell Candle Holder w/ Tea Light Candle, is a candle holder molded in the shape of a ceramic fan shell measuring approximately 4" in width x 4" in length x 1" in thickness that contains a hole at its center measuring approximately 1-1/2" in diameter and 5/8" in depth. The holder will be imported with a tea light candle measuring approximately 3/4" in height and 1-1/2" in diameter inserted in its center.

3. Item #C05F0259, Poured Candle in a Frosted Stripe Candle Holder, consists of an orange colored candle poured into a glass holder with frosted ribs. The holder measures approximately 3" in height and 3" in diameter, tapering to 1-1/2" at the base.

4. Item #W81L5012, Poured Candle in a Square Frosted Holder w/ Tulip Design Lid, consists of a scented green colored candle poured into a frosted cube shaped holder that measures approximately 3" square. The holder has a frosted square shaped removable lid with tulip design that measures approximately 3-1/2" on all sides and 7/8" in thickness.

The applicable subheading for Items #W29I4005, #C05F0259 and #W81L5012 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 #C29I0531 will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other: other. The rate of duty will be 6 percent ad valorem.

The Department of Commerce 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 our opinion, Items #W29I4005, #C05F0259, #W81L5012 and the tea light candle in Item #C29I0531 are 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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