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NY F83664

March 8, 2000

CLA-2-34:RR:NC:SP:237 F83664


TARIFF NO.: 3406.00.0000

Ms. Paula Reeder
Lava Enterprises, Inc.
3979 Lockridge Street
San Diego, CA 92102

RE: The tariff classification of various leaf sculpted candles from China.

Dear Ms. Reeder:

In your letter dated February 17, 2000, you request a tariff classification ruling.

The sample that you submit, Leaf Sculpted Candle, is a scented green colored candle poured into a green colored wax container that measures approximately 4-3/4" in height and 3-1/4" in diameter and is decorated with green colored wax banana leaves molded to its side. You state that the candle is made of approximately 70% stearin wax and 30% paraffin wax. You also indicate that you will import other leaf sculpted candles, including Japanese maple, elm fern, bamboo, and gingko made of at least 70% stearin wax.

The applicable subheading for the various leaf sculpted candles 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% stearin wax 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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