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NY E89917

November 22, 1999

LA-2-34:RR:NC:SP:236 E89917


TARIFF NO.: 3406.00.0000

Ms. Kathy Subler
154 Steffin Street
Versailles, OH 45380

RE: The tariff classification of a candle set from unknown origin.

Dear Ms. Subler:

In your letter dated November 4, 1999, you request a tariff classification ruling.

The sample that you submit consists of a brown colored column candle that measures approximately 12" in height and 1/8" in diameter and a plastic cup holder. The holder measures approximately 3" in height and 3-1/2" in diameter at its lip, tapering to 2" at its base. The holder has a hole for insertion of the candle and a drawing on one side of a church with the word "Basilica" underneath, and on the other side, a drawing depicting people kneeling in prayer before a woman with the words "Nossa Sennora De Fatima" underneath.

In our opinion, the sample is a set for Customs purposes and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candle conveys the essential character. GRI 3(b) noted.

The applicable subheading for the sample 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 Department of Commerce 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.

We suggest that prior to importation that you determine the country of origin of the candle in order to determine if antidumping duties of 54.21% apply.

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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