CLA-2-34:RR:NC:2:236 D89787

Ms. Cathy Chafin
Water Shipping Company
P.O. Box 118
Wilmington, NC 28402-0118

RE: The tariff classification of Candles from China.

Dear Ms. Chafin:

In your letter dated March 29, 1999, on behalf of your client D & B Imports and Tidewater Designs, Inc., you request a tariff classification ruling.

The samples submitted consist of a cinnamon scented 3 wick red candle molded in the shape of a brick measuring 8" in length, 4" in width and 2 1/2" in height and a french vanilla scented 5 wick white candle molded in the shape of a brick and measuring 15" in length, 4" in width and 2 1/2" in height.

The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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 straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the samples 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 V. Gualario at 212-637-7062.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division