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August 30, 1999

LA-2-34:RR:NC:SP:236 E86166

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. John A. Carrier
World Bazaars, Inc.
2400 Yates Avenue
Commerce, CA 90040

RE: The tariff classification of a heart shaped candle from China.

Dear Mr. Carrier:

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

The sample that you submit, Item #85101 "Heart Candle--Scented", consists of two scented pink colored candles and one scented red colored candle uniquely molded and packaged together in such a manner that the three candles form one "heart" that measures approximately 3" in height and 5-1/4" across its widest point. The two pink candles are molded in the shape of half ovals that measure approximately 3" in height and 2-1/4" wide at their flat base. The red candle is molded in a quadrilateral shape and measures approximately 3" in height and 2-1/4" x 2-1/4" on its sides. The "heart" is wrapped in cellophane with its base covered by a cardboard outline of a heart.

The applicable subheading for Item #85101 "Heart Candle--Scented" 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 and a number, are not within the scope of the antidumping duty order. In our opinion, Item #85101 "Heart Candle--Scented" is 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.

Sincerely,

Robert B. Swierupski
Director,

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