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NY I83116

June 18, 2002

CLA-2-34:RR:NC:SP:237 I83116


TARIFF NO.: 3406.00.0000

Mrs. Jean Fair
RAC Designs
7746 Dungan Road
Philadelphia, PA 19111

RE: Tariff classification of a petroleum wax candle poured in a wax container from China.

Dear Mrs. Fair:

In your letter dated June 12, 2002, you requested a tariff classification ruling.

Item #15008 Uncle Sam Hat consists of a petroleum wax candle poured in a wax container (5 inches in height by 6-3/4 inches in diameter) molded in the shape of a top hat with stars and stripes painted red-white-blue. The outer layer is made of hardened petroleum wax and the inner part is made of semi-foam petroleum wax.

Although intended for import and sale before the July 4th Holiday, the above item is not considered festive for Customs purposes because Uncle Sam is not a symbol dedicated to any specific national holiday and may be used for decoration all year round.

The applicable subheading for the petroleum wax candle poured in a hat shaped wax container will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.

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 Frank Cantone at 646-733-3038.


Robert B. Swierupski
Director, National Commodity
Specialist Division

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