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NY F84970




March 30, 2000

CLA-2-95:RR:NC:SP:225 F84970

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia, PA 19154

RE: The tariff classification of candles from China.

Dear Mrs. Fair:

In your letter dated March 24, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #81006, 6" Halloween Square Pillar Candle, is a purple colored square shaped column candle that measures approximately 6" in height x 3-1/2" square at its base and is decorated with a wax Frankenstein, a wax bat, a wax witch, a wax spider and a wax jack-o'-lantern molded to its sides. The decorations cannot be removed without damage to the candle.

Item #81007, 4" x 4" Ghost Pillar Candle, is an orange colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with wax ghosts and bats and the words "Happy Halloween" and "Boo!" molded to its side. The decorations cannot be removed without damage to the candle.

Item #81008, 10" Ghost Tapers, 2 pack, consists of two orange colored taper candles that each measure approximately 10" in height and 3/4" in diameter. Each candle is decorated with wax ghosts, a wax bat, and the words "Happy Halloween" molded to its side. The decorations cannot be removed without damage to the candle.

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 #81006, 6" Halloween Square Pillar Candle, Item #81007, 4" x 4" Ghost Pillar Candle, and Item #81008, 10" Ghost Tapers, 2 pack, 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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