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NY G82778

October 11, 2000

CLA-2-34:RR:NC:SP:237 G82778


TARIFF NO.: 3406.00.0000

Mr. Fernando Escobar
Endar Corporation
43195 Business Park Drive
Temecula, CA 92590

RE: The tariff classification of a palm oil wax blend candle from China.

Dear Mr. Escobar:

In your letter dated October 2, 2000, you request a tariff classification ruling.

The sample that you submit, "Pink Pillar Candle," is a scented pink colored pillar candle that measures approximately 9" in height and 3" in diameter and is wrapped in plastic with a gold tie. You state that the candle is made of a blend of 52% palm oil wax, 46% paraffin wax, and 2% oil fragrance.

The applicable subheading for the "Pink Pillar 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 made of more than 50% beeswax are not within the scope of the antidumping duty order. In our opinion, candles containing more than 50% palm oil wax are not within the scope of the antidumping duty order.

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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