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July 13, 1999

CLA-2-95:RR:NC:SP:222 E84029

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 9505.90.6000

Ms. Despina Keegan
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of wax filled tin containers with lids from China.

Dear Ms. Keegan:

In your letter dated June 24, 1999, you request a tariff classification ruling.

You submit samples described below:

1. Item #1773 consists of a pale yellow colored candle poured into a drum shaped tin container with a lid. The container measures approximately 1-1/2" in height and 2-1/8" in diameter and is decorated with images of a train engine, snowflakes, stars, a teddy bear’s head, candy canes, and holly leaves with berries. The container lid is decorated with images of a teddy bear with a toy train, along with holly leaves and berries.

2. The second Item #1773 consists of a green colored candle poured into a square tin container with a lid. The container measures approximately 1-3/4" on all sides and is decorated with images of a Christmas stocking, a Christmas tree, a ringing bell with holly leaves and berries, and a pyramid of building blocks with letters and building blocks with holly leaves. The container lid is decorated with images of a teddy bear in a Santa Claus suit with a candy cane and toy top, and a stack of lettered building blocks with a trumpet. Gold colored stars rim the edges of the lid.

3. Item #14848 consists of a pale yellow colored candle poured into a square tin container with a lid. The container measures approximately 2-1/4" on all sides and is decorated with images of a Christmas tree ornaments and Christmas socks. The container lid is decorated with images of a dressed snowman holding a Christmas tree.

4. The second Item # 14848 consists of a red colored candle poured into a hexagonal tin container with a lid. The container measures approximately 2" in height and 2-7/8" across its widest point, and is decorated with images of a present, a candy cane, a gold colored star, a Christmas sock, and a gold colored bell with holly leaves and berries. The container lid is decorated with a Santa Claus holding a teddy bear and a wrapped present, with a bag of presents at his side.

5. Item #17003 Frite Brites consists of an orange colored candle poured into a drum shape tin container that measures approximately 1-1/2" in height and 2-1/8" in diameter. On the side of the container are depictions of jack-o-lanterns, black cats, a quarter moon and a star. The container lid is decorated with an image of a witch with a broomstick and black cat at her side.

The applicable subheading for Items #1773 and #14848 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 #17003 will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. 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 novelty candles designed solely for use in connection with a holiday or a special event are not within the scope of the antidumping duty order. In our opinion, the above described candles 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 A. Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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