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NY F87151

May 23, 2000

CLA-2-34:RR:NC:SP:237 F87151


TARIFF NO.: 3406.00.0000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

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

Dear Ms. Liu:

In your letter dated May 15, 2000, you request a tariff classification ruling.

The sample that you submit, Item #C740346, X'mas Floating Candle, consists of three gold colored and three silver colored heart shaped candles that measure approximately 1" in height and 2" across their widest point and packaged together in a wooden box. The wooden box measures approximately 2" in height x 5" in width x 6-3/4" in length, is shrink wrapped, and tied with an artificial gold bow. This item will also be imported in three other styles: Snowflake, X'mas Tree, and Star. Each candle measures approximately 1" in height and 2" in width.

The applicable subheading for Item #C740346, X'mas Floating 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, Item #C740346, X'mas Floating 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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