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NY F81026




December 17, 1999

CLA-2-34:RR:NC:SP:236 F81026

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Amy Johnson
Walmart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of candles from China.

Dear Ms. Johnson:

In your letter dated December 13, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #99013, "Vase Candle", is a scented gold colored candle molded in the shape of a vase that measures approximately 6" in height and 3-3/4" in width at its lip, tapering to 2-7/8" in width at its base. The candle is decorated with wax roses molded to its side.

2. Item #99014, "Sphere On Large Pedestal Candle", is a scented gold colored candle molded in the shape of a sphere, with wax roses molded on its side, mounted on a pedestal. The sphere measures approximately 2-1/2" in height and 3-3/4" in diameter, with a wax disc on top that measures approximately 1-3/4" in diameter and 1/8" in thickness. The pedestal measures approximately 2-1/4" in height and 3" in width.

3. Item #99015, "Sphere On Short Pedestal Candle", is a scented gold colored candle molded in the shape of a sphere, with wax roses molded on its side, mounted on a pedestal. The sphere measures approximately 2-3/4" in height and 3" in diameter, with a wax disc on top that measures approximately 1-3/4" in diameter and 1/8" in thickness. The pedestal measures approximately 1-1/4" in height and 3" in width. The applicable subheading for the above described items 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 of duty will remain unchanged in the year 2000.

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 identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Item #99013, "Vase Candle", Item #99014, "Sphere On Large Pedestal Candle", and Item #99015, "Sphere On Short Pedestal Candle", 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 V. Gualario at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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