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April 26, 1999

CLA-2-95:RR:NC:SP:222 D89679

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway, 13th Floor
New York, NY 10018

RE: The tariff classification of festive candles from Hong Kong and China.

Dear Ms. Miranda:

In your letter dated March 23, 1999, you requested a tariff classification ruling.

You have submitted three styles of candles.

The first candle, style #UC701, is 7-1/4 inches by 2.5 inches by 2.5 inches. The candle is ivory colored and has the letters “J O Y” engraved into the sides. There are three 2 inch squares carved 1/16th of an inch deep into each of the four sides. These squares have a gold colored raised filigree design as a background to the letters. The framed letters are painted gold. The word “JOY” is engraved on all four sides of the candle.

The second candle is identified as style #UC101. It measures 9-3/4 inches by 2.5 inches by 2.5 inches. This ivory colored candle has the letters “N O E L” engraved 1/16th of an inch into the sides. There are four 2 inch squares carved 1/16th of an inch deep into each of the four sides. The squares have a gold colored raised filigree design as a background to the letters. The framed letters are painted gold. The word “NOEL” is engraved on all four sides of the candle.

The third candle, style #UN80002642, is 12-1/4 inches by 2.5 inches by 2.5 inches. It is ivory colored and had the letters “P E A C E” engraved 1/16th of an inch deep into the sides. There are five 2 inch squares carved 1/16th of an inch deep into each of the four sides. The squares have a gold colored raised background to the letters. The framed letters are painted gold. The word “PEACE” is engraved on all four sides of the candle. Your letter of inquiry states that these candles will be sold in your “Trim A Tree” and “Holiday Lane” departments. You also state that after the “After Christmas” sales, the candles are taken off the floor until next year.

The samples are returned as you requested.

The first candle, style #UC701 with the word “JOY” and the third candle, style #UN80002642 with the word “PEACE” are not accepted symbols or motifs of the Christmas holiday. Therefore, more information is required in order for Customs to render a classification. Please provide advertisement literature, catalog pages or marketing material as proof that these candles are bought and sold exclusively as Christmas decorations.

The applicable subheading for the second candle style #UC101, with the word “NOEL” engraved on all four sides will be 9505.10.2500, 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.

The Department of Commerce (DOC) has 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, style #UC101 (NOEL) is not within the scope of the antidumping duty order. Style #UC701 (JOY) and style #UN80002642 (PEACE) are 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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