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August 19, 1999

LA-2-95:RR:NC:SP:225 E85790

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of Easter candles from China.

Dear Mr. Evan:

In your letter dated August 10, 1999, on behalf of your client, Mast Industries, Inc. of Andover, Massachusetts, you request a tariff classification ruling.

You submit the samples described below:

1. Style #8392 "Mini Easter Eggs & Grass Candle" is a yellow colored pillar candle decorated with small multi-colored wax Easter eggs that measure approximately 1/4" in width and 1/4" in length molded to its side. The candle measures approximately 4" in height and 4" in diameter and has a band of 1-1/2" high green colored wax grass molded around its base. The Easter eggs cannot be removed without damage to the candle.

2. Style #8401 "Easter Eggs On Top Candle" is a yellow colored pillar candle decorated with three pink and blue colored 3/4" wax Easter eggs molded to green colored wax grass molded across the candle's top. The candle measures approximately 4" in height and 4" in diameter. The Easter eggs cannot be removed without damage to the candle.

3. Style # 8391 "Easter Eggs Checkered Candle" is a multi-colored candle molded in the shape of a 3" cube decorated with multi-colored wax Easter eggs that measure approximately 1/2" in width and 3/4" in length molded to its sides. The Easter eggs cannot be removed without damage to the candle.

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 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. The DOC has also determined that candles designed solely for use in connection with the Easter holiday 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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