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NY F80693




December 27, 1999

LA-2-95:RR:NC:SP:222 F80693

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 3406.00.0000

Mr. Alan Bauer
Konwal Co., Inc.
570 Townsend Street
San Francisco, CA 94103

RE: The tariff classification of porcelain Christmas table decorations filled with candles from China.

Dear Mr. Bauer:

In your letter dated December 3, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. "Holly Leaf and Berry" Candle consists of a white colored candle poured into a six pointed white and gold colored cup shaped porcelain container with a base in the shape of a holly leaf with berries. The cup measures approximately 1-1/4" in height and 3-1/2" in width across its widest point, and the holly leaf and berry base measures approximately 1/4" in height and 4-1/4" in width across its widest point.

2. "Rose and Leaf" Candle consists of a white colored candle poured into a white and gold colored rose shaped container with a leaf-like base. The rose measures approximately 1-1/2" in height and 3" in width across its widest point, and the leaf-like base measures approximately 1/4" in height and 3-1/2" in width across its widest point.

The applicable subheading for the "Holly Leaf and Berry" Candle 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 rate of duty will remain unchanged in the year 2000. The applicable subheading for the "Rose and Leaf" Candle will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be Free. The rate of duty will remain unchanged in the year 2000.

We cannot rule on the other eight prospective importations of Christmas table decorations that you mention in your letter without samples.

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 Christmas holiday are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, "Rose and Leaf" Candle is within the scope of the antidumping duty order. "Holly Leaf and Berry" 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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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