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NY F80790




January 11, 2000

CLA-2-34:RR:NC:SP:237 F80790

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of candles from China.

Dear Mr. Epstein:

In your letter dated December 27, 1999, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling.

You submit the following samples:

1. PP #1002671, 3D Leaf Candle "Green Maple", is a green colored candle molded in the shape of seven vertical maple leaves pressed together to give a three dimensional effect. The candle measures approximately 4-3/4" in height x 4-1/4" in width (at its widest point) x 2" in thickness.

2. PP #1002675, 3D Leaf Candle "Yellow Chestnut", is a yellow colored candle molded in the shape of seven vertical chestnut leaves pressed together to give a three dimensional effect. The candle measures approximately 7-1/4" in height x 2" in width (at its widest point) x 1-5/8" in thickness.

3. PP #1002676, 3D Leaf Candle "Red Oak", is a red colored candle molded in the shape of six vertical oak leaves pressed together to give a three dimensional effect. The candle measures approximately 6" in height x 3-1/4" in width (at its widest point) x 2" in thickness.

4. PP #1002694, Pine Cone Candle, is a black and gold colored candle molded in the shape of a pine cone that measures approximately 3" in height and 2-3/8" in diameter.

5. PP #1002685, Floating Pumpkins, are orange and green colored candles molded in the shape of pumpkins that measure approximately 1" in height and 1-3/4" in diameter.

The applicable subheading for the above described samples 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, the above described samples are 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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