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NY F87209




June 12, 2000

CLA-2-95:RR:NC:SP:222 F87209

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, ILL 60666-0361

RE: The tariff classification of three pillar candle sets in crates from China.

Dear Ms. Dorfman:

In your letter dated May 15, 2000, on behalf of LTD Commodities, Incorporated of Bannockburn, Illinois, you request a tariff classification ruling.

You submit the following samples and photographs:

Item #114514, XCQ-MAN S/3 Pillar Candles In Crate, consists of three blue colored scented pillar candles that measure approximately 3-1/2" in height and 2-3/4" in diameter with honeycombed textures and a 2-1/2" corrugated cardboard band wrapped around their center. Two candles are decorated with ceramic snowflakes and a Santa Claus decal, and the third candle is decorated with a ceramic snowman and a Santa Claus decal. The decorations can be removed without damage to the candles. Each candle is wrapped in a polybag tied with a raffia bow and packaged together in a wooden crate that measures approximately 3" in height x 5-1/4" in width x 10" in length.

Item #114515, XCQ-ANG S/3 Pillar Candles In Crate, consists of three white colored scented pillar candles that measure approximately 3-1/2" in height and 2-3/4" in diameter with honeycombed textures and a 2-1/2" corrugated cardboard band wrapped around their center. Two candles are decorated with ceramic gold stars and a Santa Claus decal, and the third candle is decorated with a ceramic angel and a Santa Claus decal. The decorations can be removed without damage to the candles. Each candle is wrapped in a polybag tied with a raffia bow and packaged together in a wooden crate that measures approximately 3" in height x 5-1/4" in width x 10" in length.

Item #114516, XCQ-HOL S/3 Pillar Candles In Crate, consists of three red colored scented pillar candles that measure approximately 3-1/2" in height and 2-3/4" in diameter with honeycombed textures and a 2-1/2" corrugated cardboard band wrapped around their center. Each candle is decorated with a ceramic holly and berries letter, so that the three candles together spell out the word "JOY." The decorations can be removed without damage to the candles. Each candle is wrapped in a polybag tied with a raffia bow and packaged together in a wooden crate that measures approximately 3" in height x 5-1/4" in width x 10" in length.

The applicable subheading for the above described items will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The Department of Commerce 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. In our opinion, Item #114514, XCQ-MAN S/3 Pillar Candles In Crate, Item #114515, XCQ-ANG S/3 Pillar Candles In Crate, and Item #114516, XCQ-HOL S/3 Pillar Candles In Crate, with removable decorations, are 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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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