United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D89217 - NY D89265 > NY D89229

Previous Ruling Next Ruling


April 9, 1999

CLA-2-95:RR:NC:SP:222 D89229

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Ginny Poyer
Atico International USA, Inc.
P. O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of three styles of Christmas candles in porcelain holders from China.

Dear Ms. Poyer:

In your letter dated March 9, 1999, you requested a tariff classification ruling.

You have submitted three samples of assorted styles of Christmas candles in ceramic holders with covers. The candles have been poured into the ceramic holders.

Sample C74Q0092-A, is a Christmas candle in a ceramic holder. The holder is decorated with a Santa Claus motif on the front side. It has hearts and the words “I Believe” around the entire top portion of the ceramic holder. The candle is red/bayberry scented.

Sample C74Q0092-B, is a Christmas candle in a ceramic holder. The holder is decorated with a snowman motif on the front side. The words “Let It Snow” and hearts are spaced around the entire top of the ceramic holder. The candle is white/peppermint scented.

Sample C74Q0092-C, is a Christmas candle in a ceramic holder. This holder is decorated with a Christmas tree motif on the front side. The words “Making Merry” and hearts are spaced around the top of the holder. The candle contained inside is green/pine scented.

The samples are returned as you requested.

Your letter of inquiry states that the candles are made of petroleum wax.

The Department of Commerce (DOC) 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. The DOC has also determined that candles that are designed for use only in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, item #C74Q0092-A and C74Q0092-C are not within the scope of the antidumping duty order on petroleum wax candles from China. However, item #C74Q0092-B is within the scope of the antidumping duty order.

The applicable subheading for item C74Q0092-A and C74Q0092-C will be 9505.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

We can not rule on the classification of item C74Q0092-B without additional information such as catalogues or advertisement showing that this candle is bought, sold and used as an article for Christmas festivities.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: