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July 8, 1999

CLA-2-95:RR:NC:SP:222 E83658

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 3406.00.0000

Mr. Matthew Kwok
I.F. Productions, Inc.
P.O. Box 2414
Blaine, WA 98231-2414

RE: The tariff classification of candles from China.

Dear Mr. Kwok:

In your letter dated June 17, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #50299 “Silent Light Pillar” is a white colored pillar candle decorated with gold stars, evergreen trees, a holly leaf, and red and gold colored squiggles. The candle measures approximately 6" in height and 4" in diameter, and has the words “Merry Christmas and Happy New Year” inscribed on top. The decorations cannot be removed without damage to the candle. The candle will also be imported in a medium size (Item #50300) that measures approximately 4" in height and 4" in diameter and a small size (Item #50301) whose dimensions are not stated.

2. Item #50307 “Christmas Teddy - Angel” is a candle molded in the shape of a combination teddy bear and angel. The brown colored bear has green colored wings with red colored dots, wears a red colored hat with a gold colored star, a red colored scarf, and a white colored gown that covers the body except for brown colored hands that hold a gold covered star. The green colored words “Joy To The World” decorate the gown. The decorations cannot be removed without damage to the candle. The candle measures approximately 6" in height and 4-1/4" across at its widest point.

3. Item #50308 “Christmas Teddy - Soldier” is a candle molded in the shape of a teddy bear wearing a red and black colored “Nutcracker” type military uniform with gold colored buttons and braids, white cuffs, a black colored belt, a gold colored buckle, black colored boots, and a red, green, and white colored hat. The candle measures approximately 6-3/4" in height and 3-1/2" across its widest point.

4. Item #50309 “Christmas Teddy - Skate” is a candle molded in the shape of an ice skate. The boot is colored red, white, and green, and decorated with holly leaves and gold and white colored stars that cannot be removed without damage to the candle. The skate blade is white colored with gold and black colored swirls. The candle measures approximately 5-1/2" in height and 5-1/2" across its widest point.

5. Item #50312 “Novelty Candles - Christmas Cookie Cart” is a candle molded in the shape of a bakery cart with four wheels. The cart is colored green, red, and tan and is decorated on two sides with a display of a gingerbread man, holly leaves and holly berries, and the words “Christmas Cookie.” The candle measures approximately 5" in height and 6" in length.

The applicable subheading for Item #50299 “Silent Light Pillar,” Item #50307 “Christmas Teddy - Angel,” Item #50309 “Christmas Teddy - Skate” and Item #50312 “Novelty Candles - Christmas Cookie Cart” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be Free.

The applicable subheading for Item #50308 “Christmas Teddy - Soldier” 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. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, and candles designed solely for use in connection with the Christmas holiday, are not within the scope of the antidumping duty order. In our opinion, all of the above described 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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