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NY F82120

January 27, 2000

CLA-2-34:RR:NC:SP:237 F82120


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 pillar candle from China.

Dear Ms. Rucker:

In your letter dated December 31, 1999, you request a tariff classification ruling.

The sample that you submit, Harmony Pillar Candle, is a white colored column candle that measures approximately 4" in height x 2-1/4" in width x 2-1/4" in length. The candle is decorated with embossed Chinese characters that translate to the words flower, water and moon. You state that the candle is made of 51% stearic acid and 49% paraffin wax.

The applicable subheading for Harmony Pillar Candle 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 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% stearic acid 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.


Robert B. Swierupski

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