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NY G85508

December 29, 2000

CLA-2-34:RR:NC:SP:237 G85508


TARIFF NO.: 3406.00.0000

Mr. Roby J. Freireich
ACG Green Group, Inc.
12772 Monarch Street
Garden Grove, CA 92841

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

Dear Mr. Freireich:

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

The sample that you submit, "Palm Wax Votive", is a green colored scented votive candle that measures approximately 2" in height and 1-3/4" in diameter. Affixed to the candle is a label indicating 51% palm oil wax.

The applicable subheading for "Palm Wax Votive" 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 rate of duty will remain the same in the year 2001.

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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