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 E84908 - NY E84955 > NY E84937

Previous Ruling Next Ruling



July 29, 1999

LA-2-95:RR:NC:SP:222 E84937

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a Christmas Village House Candle from China.

Dear Ms. Clarke:

In your letter dated July 16, 1999, you request a tariff classification ruling.

The sample that you submit, Style #7448 Christmas Village House Candle, is a candle molded in the shape of a white colored two story house. The candle has a white colored belfry-like structure with a red roof and silver colored bell, and a white and black colored front door extension with overhang. Both the overhang and the house itself have red roofs. The candle is adorned with molded Christmas trees around its base, garland around the eaves, and a Christmas wreath above the front door entrance. The candle measures approximately 5-1/2" in height x 3-1/2" in width x 4" in length.

The applicable subheading for the sample will be 9505.10.2500, Harmonized Tariff Schedule of the United States 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 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 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, Style #7448 Christmas Village House Candle is 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,

Previous Ruling Next Ruling

See also: