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NY E85020




August 3, 1999

LA-2-95:RR:NC:SP:225 E85020

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada

RE: The tariff classification of Easter candles from China.

Dear Ms. Wong:

In your letter dated July 21, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #8393 "Layered Egg Candle" is a scented purple and yellow colored pillar candle decorated with multi-colored wax Easter eggs molded to its side. The decorations cannot be removed without damage to the candle. The candle measures approximately 4" in height and 4" in diameter.

2. Item #8400 "Large Eggs In Grass Candle" is a scented yellow and green pillar candle decorated with multi-colored wax Easter eggs molded to its side. The decorations cannot be removed without damage to the candle. The candle measures approximately 4" in height and 4" in diameter.

The applicable subheading for the above described samples will be 9505.90.6000, Harmonized Tariff Schedule of the United States, 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 straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles molded in the shape of certain identifiable objects, such as an animal and a number, and novelty candles designed solely for use in connection with a holiday or 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 Alice Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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