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NY F81135




January 4, 2000

CLA-2-34:RR:NC:SP:237 F81135

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Despina Keegan
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, NY 10048

RE: The tariff classification of palm oil wax blend candles from China.

Dear Ms. Keegan:

In your letter dated December 17, 1999, on behalf of your client, Russ Berrie and Company, Inc. of Oakland, New Jersey, you request a tariff classification ruling.

You submit the samples described below:

1. Item #K93057AB, "Marble Pillar", is a scented purple colored pillar candle with a marble texture that measures approximately 3-3/4" square. The candle is stated to contain 99% palm oil wax.

2. Item #K95015AB, "Corrugated Pillar", is a scented purple colored pillar candle with grooved sides that measures approximately 3-3/4" square. The candle is stated to contain 55% palm oil wax.

The applicable subheading for the above described samples 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 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 made of more than 50% beeswax are not within the scope of the antidumping duty order. In our opinion, candles containing more than 50% palm oil wax are not within the scope of the antidumping duty order.

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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