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NY E88618




October 19, 1999

LA-2-95:RR:NC:SP:225 E88618

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia, PA 19154

RE: The tariff classification of an Easter egg candle from China.

Dear Mrs. Fair:

In your letter dated October 12, 1999, you request a tariff classification ruling.

The sample that you submit, Item #19855, 6" Large Egg w/Embossed Tulips Candle, is a purple colored candle molded in the shape of an egg that measures approximately 6" in height and 4-1/4" in diameter, tapering to its 2-3/4" flattened base. The candle is decorated with fifteen yellow, blue, violet and tan colored wax tulips molded to its side.

The applicable subheading for Item #19855, 6" Large Egg w/Embossed Tulips Candle, 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 recognizable objects, such as an animal and a number, are not within the scope of the antidumping duty order. In our opinion, Item #19855, 6" Large Egg w/Embossed Tulips 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 Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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