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NY E89424




November 9, 1999

LA-2-95:RR:NC:SP:225 E89424

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 Easter candles from China.

Dear Mrs. Fair:

In your letter dated November 1, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #19814, 10" 2 pack Easter Egg & Flower Tapers, consists of two pale yellow colored taper candles that measure approximately 10" in height and 3/4" in diameter and are decorated with six colored wax eggs and eight colored wax flowers molded to their side. The decorations cannot be removed without damage to the candles. The candles will be imported in a cardboard box, two to a set.

2. Item #19815, 4" x 4" Easter Egg & Flower Pillar, is a pale yellow colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with 7 colored wax eggs and 15 colored wax flowers. The decorations cannot be removed without damage to the candle.

The applicable subheading for the item will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. 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 designed solely for use in connection with the Easter holiday are not within the scope of the antidumping duty order. In our opinion, Item #19814, 10" 2 pack Easter Egg & Flower Tapers, and Item #19815, 4" x 4" Easter Egg & Flower Pillar, 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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