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May 7, 1999

CLA-2-95:RR:NC:SP:222 E80370

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Christmas candles from China.

Dear Mr. Epstein:

In your letter dated April 7, 1999, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

You have submitted five samples of petroleum wax candles.

The first candle is identified as #PP-1001292. This candle is shaped in the form of a block. It measures approximately 8 inches in length by 2-1/2 inches in height by 1-1/2 inches in depth. The front of the candle features a molded decorative foliage pattern that contains holly leaves and berries with the word “PEACE”. This candle contains five wicks extending from the top.

The second candle, #PP-1001291 is shaped in the form of a block that measures approximately 7-1/2 inches in length by 2-1/2 inches in height by 1-1/2 inches in depth. The front of the candle features a molded decorative pattern of holly leaves, berries and the word “NOEL”. The candle contains four wicks that extend from the top.

The third candle is identified as #PP-1001290. It is shaped in the form of a block. The candle measures approximately 7 inches in length by 2-1/2 inches in height by 1-1/2 inches in depth. The front of this candle is decorated with a foliage pattern that includes holly leaves, berries and the word “JOY”. This candle contains three wicks extending from the top.

The fourth sample, #PP-1000994 is a set of four candles, each shaped in the form of a five point star. The candles measure approximately 2 inches in diameter and 5/8 of an inch in height. Each star has one wick and it is decorated on the face with small stars and dots and the number 2000.

The fifth candle is identified as #PP-1000988. This candle is in the form of holly leaves and berries. The candle measures approximately 4-1/2 inches in width by 4 inches in height by 1-1/2 inches in depth. It is designed to represent green holly leaves with red berries. The candle has one wick extending from the center of the berries.

The samples are returned as you requested.

The applicable subheading for the first candle, #PP-1001292 with the word “PEACE” and the third candle, #PP-1001290 with the word “JOY”, both with holly leaves and berries and for the second candle #PP-1001291, with the word “NOEL” and the fifth candle, #PP-1000988, holly leaves and berries 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 applicable subheading for the set of four star shaped candles #PP-1000994, will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.

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 only for use in connection with the Christmas holiday, and candles molded in the shape of certain recognizable objects, such as an animal or a number are not within the scope of the antidumping duty order. In our opinion all of the above described candles 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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