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NY F89128




June 30, 2000

CLA-2-34:RR:NC:SP:237 F89128

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada

RE: The tariff classification of candles from China.

Dear Ms. Wong:

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

You submit the following samples:

Item #1, Tulip For Spring, is a pink colored scented candle molded in the shape of a tulip bud that measures approximately 3-1/2" in height and 3-1/4" in diameter and is wrapped in cellophane.

Item #2, Layered Heart Candle For Valentine, is a brown and pink colored scented candle molded in the shape of a twin layered chocolate heart cake that measures approximately 2-1/2" in height and 4-1/2" across its widest point and is decorated on top with powdered white colored wax "sugar" and five wax cherries that measure approximately 1/2" in diameter. The candle is wrapped in cellophane.

Item #3, Christmas Candle, is a gold colored scented pillar candle that measures approximately 8-3/4" in height and 2-3/4" in diameter and has a texture of triangular shaped points. The candle is wrapped in cellophane.

The applicable subheading for Item #1, Tulip For Spring, Item #2, Layered Heart Candle For Valentine, and Item #3, Christmas 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 #3, Christmas Candle, is within the scope of the antidumping duty order. Item #1, Tulip For Spring, and Item #2, Layered Heart Candle For Valentine, 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.

Sincerely,

Robert B. Swierupski
Director,

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