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NY F85020




April 4, 2000

CLA-2-95:RR:NC:SP:225 F85020

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 3406.00.0000

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 28, 2000, you request a tariff classification ruling.

You submit the following photographs and samples:

Item #81011CD, Novelty Floater Assortment (Bat, Moon, Ghost, Candy Corn), consists of four assorted styles of floater candles molded in the shape of a bat, a full moon decorated with a molded wax bat and a wax star, a ghost, and a triangular candy corn. Each candle measures approximately 1" in height x 1-1/4" in width x 2-3/4" in length.

Item #81012, Traditional Novelty Assortment (Pumpkin, Ghost, Candy Corn), consists of three assorted styles of candles molded in the shape of a pumpkin with a jack-o'-lantern type face with blackened eyes and mouth, a ghost, and a triangular candy corn. Each candle measures approximately 4-1/4" in height x 3-1/2" in width (at its widest point) x 1-1/4" in thickness.

Item #88046, Pilgrim/Indian Novelty Assortment (one Girl and one Boy Pilgrim, one Girl and one Boy Indian), consists of four assorted styles of candles molded in the shape of a pilgrim girl and boy dressed in traditional brown and white colored clothes, and a Native American girl and boy dressed in orange colored harvest attire. Each candle measures approximately 4-1/2" in height x 2-1/4" in width x 1-1/2" in thickness.

The applicable subheading for Item #81011CD, Novelty Floater Assortment (Bat, Moon and Ghost), Item #81012, Traditional Novelty Assortment (Pumpkin and Ghost), and Item #88046, Pilgrim/Indian Novelty Assortment (one Girl and one Boy Pilgrim, one Girl and one Boy Indian), 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 applicable subheading for Item #81011CD, Novelty Floater Assortment (Candy Corn), and Item #81012, Traditional Novelty Assortment (Candy Corn), will be 3406.00.0000, (HTS), which provides for Candles, tapers and the like. 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 and candles molded in the form of certain identifiable objects, such as an animal or a number are not within the scope of the antidumping duty order. In our opinion, Item #81011CD, Novelty Floater Assortment (Bat, Moon, Ghost, Candy Corn), Item #81012, Traditional Novelty Assortment (Pumpkin, Ghost, Candy Corn), and Item #88046, Pilgrim/Indian Novelty Assortment (one Girl and one Boy Pilgrim, one Girl and one Boy Indian), 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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