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NY F81239

January 11, 2000

CLA-2-34:RR:NC:SP:237 F81239


TARIFF NO.: 3406.00.0000

Ms. Belle Rucker
I.F. Productions, Inc.
A.N. Productions, Inc.
P.O. Box 1568
Blaine, WA 98231

RE: The tariff classification of a "beach tent" candle from China.

Dear Ms. Rucker:

In your letter dated December 14, 1999, you request a tariff classification ruling.

The sample that you submit, Item #60257, Beach Tent Candle, is a white colored candle molded in the shape of a three dimensional tent that measures approximately 4" in height x 2-3/4" in width x 3" in length, and has a blue and white colored cone roof and blue and white colored 1-1/2" wax starfish molded on its sides. The word L'Ocean is printed on its blue colored 3/4" thick base.

The applicable subheading for Item #60257, Beach Tent Candle, 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 an number, are not within the scope of the antidumping duty order. In our opinion, Item #60257, Beach Tent Candle, is 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.


Robert B. Swierupski

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