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NY F88972

June 30, 2000

CLA-2-34:RR:NC:SP:237 F88972


TARIFF NO.: 3406.00.0000

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, NY 10580-1450

RE: The tariff classification of a gel candle from China or Taiwan.

Dear Ms. Ornstein:

In your letter dated June 26, 2000, you request a tariff classification ruling.

The sample that you submit, Style #G10093, Gel Candle, consists of a red colored scented gel candle poured into a lidded cube shaped glass container that measures approximately 2-1/4" on all sides and is wrapped in a red and gold colored artificial bow that gives the container a "gift box" look. The stated list of ingredients indicates that the gel is petroleum derived.

The applicable subheading for Style #G10093, Gel 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 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, Style #G10093, Gel Candle, derived from petroleum, is within the scope of the antidumping duty order on petroleum wax candles from China. Candles made in Taiwan are not the subject of an antidumping duty order at this time.

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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