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NY F80154

December 10, 1999

LA-2-34:RR:NC:SP:236 F80154


TARIFF NO.: 3406.00.0000

Ms. Zabel Citak
World Bazaars, Inc.
2400 Yates Avenue
Commerce, CA 90040

RE: The tariff classification of an oval candle and candleholder from China.

Dear Ms. Citak:

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

The sample that you submit, "Jasmine Scented" oval candle with the candleholder, consists of an oval shaped pale yellow colored scented column candle and an oval shaped metal tray. The candle measures approximately 3" in height x 2" in width x 2-3/4" in length. The metal tray measures approximately 1/4" in height x 2-1/2" in width x 3-1/4" in length and stands on four 5/8" diameter metal spheres welded to its underside. It is our understanding that the sample is to be imported packaged as a set.

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 above described sample 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 rate will remain unchanged for the year 2000.

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. In our opinion, the "Jasmine Scented" oval candle is 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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