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NY F83639




March 20, 2000

CLA-2-95:RR:NC:SP:225 F83639

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Amy Johnson
Walmart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a bleeding brains candle from China.

Dear Ms. Johnson:

In your letter dated February 28, 2000, you request a tariff classification ruling.

The sample that you submit, Item #8940, Bleeding Brains Candle, consists of red colored candles poured in three wax containers molded in the shapes of a human skull, a ghoul's head, and the head of the masked stalker from the movie "Scream." Each head shaped container measures approximately 4-1/2" in height and 3" in width (at its widest point), and has a wick located inside a hole in the top of the head. When the candle is lit, red wax oozes through openings in the eyes, ears, and mouth and forms a pool of "blood."

The applicable subheading for Item #8940, Bleeding Brains Candle, 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 #8940, Bleeding Brains 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 Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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