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NY E89189

October 27, 1999

LA-2-34:RR:NC:SP:236 E89189


TARIFF NO.: 3406.00.0000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia, PA 19154

RE: The tariff classification of an egg candle from China.

Dear Mrs. Fair:

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

The sample that you submit, Item #19827, Woodcut Egg Novelty Candle, is a pink colored candle molded in the shape of a vertical oval with a flattened base that measures approximately 4" in height x 3" in width x 1-3/4" in thickness. The candle has a texture resembling wood and is decorated with blue, green, orange, and purple colored painted flowers.

The applicable subheading for Item #19827, Woodcut Egg Novelty Candle 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 straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled 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 recognizable objects, such as an animal and a number, are not within the scope of the antidumping duty order. In our opinion, Item #19827, Woodcut Egg Novelty Candle, 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.


Robert B. Swierupski

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