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August 11, 1999

LA-2-95:RR:NC:SP:222 E85538

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 July 28, 1999, you request a tariff classification ruling.

You submit the photographs and samples described below:

1. Item #50294 Joy to the World/Peace on Earth Cube (Red/Green) consists of a scented white colored candle poured into a 3-1/2" cube shaped gold colored wooden container covered on its sides with maroon or green colored "wallpaper" and the words "Joy to the World." This item will also be imported with the words "Peace on Earth." The "wallpaper" is removable without damage to the container.

2. Item #50295 Christmas Bouquet Cubes (Joy to the World/Merry X'mas) consists of a scented white colored candle poured into a 3-1/2" cube shaped gold and silver colored wooden container with a decal on its sides featuring depictions of Santa Claus, holly leaves, holly berries, and the words "Joy to the World." This item will also be imported with a decal on its sides featuring depictions of the words "Merry Christmas" on a ribbon wrapped around a bouquet of flowers. The decal is removable without damage to the container.

3. Item #10057 Petit Joy/Hope/Noel Cubes (Various Colors) consists of a scented white colored candle poured into a 1-3/4" cube shaped container. The containers are gold, silver, red and beige colored and have a 7/8" circular shaped decal on one side with words such as "Noel," "Hope" and "Joy." The decal is removable without damage to the container.

The applicable subheading for Item #50294 Joy to the World Cube (Red/Green), Item #50295 Christmas Bouquet Cubes (Joy to the World/Merry X'mas) and Item #10057 Petit Noel 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 #50294 Peace on Earth Cube (Red/Green) and Item #10057 Petit Joy and Petit Hope 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 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 our opinion, the above described items are 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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