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NY F80390




December 23, 1999

CLA-2-34:RR:NC:SP:236 F80390

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.1000

Mr. Dale Leman
Glass Eye Studio
600 Northwest 40th Street
Seattle, WA 98107

RE: The tariff classification of gel candles and a holiday ornament from China.

Dear Mr. Leman:

In your letter dated October 5, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. "Seahorse" gel candle consists of a clear gel candle poured into a cube shaped glass container that measures approximately 2-1/8" on all sides, with a 1/4" thick lip at its top. Inside the glass container, there is sand at the bottom along with three miniature red colored sea horses, a sea shell, and a plant. The gel is stated to be made of crude synthetic rubber and white oil.

2. "Flower" gel candle consists of a clear gel candle poured into a cube shaped glass container that measures approximately 2-1/8" on all sides, with a 1/4" thick lip at its top. Inside the glass container, there is green colored gravel at the bottom, along with one orange colored flower, one red colored flower, one yellow colored flower, and one pale orange colored flower protruding from the gravel. The gel is stated to be made of crude synthetic rubber and white oil.

3. "Elephant" Kaleidoscope Carousel Ornament is a glass ornament in the shape of an elephant with red and white colored Santa Claus hat that measures approximately 1" in height and 2" in width. The elephant is mounted in the center of a pole with green and white diagonal stripes that measures approximately 4-1/2" in length and 1/8" in width. A loop is attached to the top of the pole for the purpose of hanging from a Christmas tree. The loop also has a hangtag attached to a gold fiber cord that reads "Susan Torrence Designs." The ornament will be imported in an ornament gift box.

The applicable subheading for the "Seahorse" gel candle and "Flower" gel candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The rate of duty will remain unchanged for the year 2000.

The applicable subheading for the "Elephant" Kaleidoscope Carousel Ornament will be 9505.10.1000, (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. The rate of duty will be Free. The rate of duty will remain unchanged for the year 2000.

The Department of Commerce 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. In our opinion, the "Seahorse" gel candle and the "Flower" gel candle made of crude synthetic rubber and white oil are not within the scope of the antidumping duty order.

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 V. Gualario at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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