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NY F81439




January 12, 2000

CLA-2-95:RR:NC:SP:222 F81439

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy Five Broad Street
New York, NY 10004

RE: The tariff classification of a snowman wax-filled container from China.

Dear Mr. Marshak:

In your letter dated December 21, 1999, on behalf of your client, J. Kinderman & Sons, you request a tariff classification ruling.

The photograph that you submit, "Snowman With Holly Leaves And Berries", consists of white colored wax poured into a white colored snowman shaped earthenware container that measures approximately 6" in height and 3-1/2" at its widest width. The snowman is decorated with holly leaves and holly berries and hand-held holiday ornaments, and is wearing a red colored hat with holly leaves and holly berries and a green and red colored scarf. The top of the snowman is removable and serves as the cover to the container.

The applicable subheading for the above described item will be 9505.10.2500, Harmonized Tariff Schedule of the United States, 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 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, "Snowman With Holly Leaves And Berries", 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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