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NY F85478

April 17, 2000

CLA-2-34:RR:NC:SP:237 F85478


TARIFF NO.: 3406.00.0000

Ms. Linda Broadford
1 Bradlees Circle
Braintree, MA 02184

RE: The tariff classification of a fourteen candle gift set from China.

Dear Ms. Broadford:

In your letter dated April 4, 2000, you request a tariff classification ruling.

The sample that you submit, "Set of 14 Christmas Holiday Candles in Gift Box," consists of six gold colored tapers, two gold colored large votive candles, two gold colored small votive candles, and four gold colored star shaped candles packaged together in a gold colored box wrapped with a gold bow. The six tapers measure approximately 8" in height and 3/4" in diameter. The large votive candles measure approximately 2-1/2" in height and 2-1/2" in diameter. The small votive candles measure approximately 2" in height and 2" in diameter. The four star shaped candles measure approximately 1" in height and 2-1/2" in width across their widest point.

Although the candles may be intended as gifts for use during the Christmas Holiday season, they are not in the shape of any motif associated exclusively with the Christmas Holiday season nor are they permanently decorated with such motifs. They are not classifiable as festive articles.

The applicable subheading for "Set of 14 Christmas Holiday Candles in Gift Box," 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 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. In our opinion, "Set of 14 Christmas Holiday Candles in Gift Box," is 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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