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NY F83670

March 9, 2000

CLA-2-34:RR:NC:SP:237 F83670


TARIFF NO.: 3406.00.0000

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

RE: The tariff classification of an oval shaped wax-filled container from China.

Dear Ms. Reeder:

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

The sample that you submit, "Valerie Tabor-Smith Glowing Art Sculpted Candle Oval Shape," consists of a scented white colored candle poured into a pink colored oval shaped wax container that measures approximately 4" in height and 4-1/2" in diameter. The container is decorated with a decal image of two little girls and flowers and has wax flowers molded to its side. You state that the candle is made of approximately 60% stearin wax and 40% paraffin wax, and will be imported with five additional decal images.

The applicable subheading for "Valerie Tabor-Smith Glowing Art Sculpted Candle Oval Shape" 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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