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NY F81847




January 27, 2000

CLA-2-95:RR:NC:SP:225 F81847

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada

RE: The tariff classification of Halloween taper candles from China.

Dear Ms. Wong:

In your letter dated January 20, 2000, you request a tariff classification ruling.

You submit the following samples:

1. Item #1, Ghost Taper, is a white colored taper candle that measures approximately 11-3/4" in height and 1-1/2" in diameter and is molded in the shape of four ghosts stacked totem-like on one another in various poses, such as holding a jack-o-lantern, carrying a "trick or treat" bag, eating candy, and waving. Each ghost measures approximately 3" in height and 1-1/2" in diameter.

2. Item #2, Pumpkin Taper, is an orange colored taper candle molded in the shape of eight jack-o-lanterns stacked totem-like on one another. The candle measures approximately 11-3/4" in height and 1-1/2" in diameter, with each jack-o-lantern measuring approximately 1-1/2" in diameter.

The applicable subheading for the above described samples will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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 designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, Item #1, Ghost Taper, and Item #2, Pumpkin Taper, 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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