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NY F84303




March 22, 2000

CLA-2-95:RR:NC:SP:225 F84303

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Tara Thobe
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

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

Dear Ms. Thobe:

In your letter dated March 3, 2000, you request a tariff classification ruling.

You submit the following samples:

Style #11908, 3-D Ghost Tealight, consists of a white colored tealight candle that measures approximately 2-1/4" in height and 1-1/8" in diameter in an aluminum container that measures approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a full-bodied three dimensional wax ghost figure holding a jack-o'-lantern which exceeds its aluminum container.

Style #11908, 3-D Pumpkin Tealight, consists of an orange colored tealight candle that measures approximately 1-1/2" in height and 1-1/2" in diameter in an aluminum container that measures approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a three dimensional jack-o'-lantern which exceeds its aluminum container.

The applicable subheading for Style #11908, 3-D Ghost Tealight, and Style #11908, 3-D Pumpkin Tealight, will be 9505.90.6000, Harmonized Tariff Schedule of the United States, 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, Style #11908, 3-D Ghost Tealight, and Style #11908, 3-D Pumpkin Tealight, 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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