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NY F85633

April 27, 2000

CLA-2-34:RR:NC:SP:237 F85633


TARIFF NO.: 3406.00.0000

Ms. Barbara Grier
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of a star candle from China.

Dear Ms. Grier:

In your letter dated April 19, 2000, you request a tariff classification ruling.

The sample that you submit, Style #22224, Star Candle, consists of a white and gold colored candle molded in the shape of a star that measures approximately 3" in height and 7" across from point to point, and is packaged for retail sale with a star-shaped polyresin holder that measures approximately 3/4" in height and 8" across from point to point. The candle and holder are tied together with a gold and silver colored artificial bow.

Although the candle may be intended as a gift for use during the Christmas Holiday season, it is not in the shape of any motif associated exclusively with the Christmas Holiday season nor is it permanently decorated with such a motif. Therefore, the candle is not classifiable as a festive article.

The applicable subheading for Style #22224, Star 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 molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Style #22224, Star 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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