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NY F87270




June 8, 2000

CLA-2-95:RR:NC:SP:225 F87270

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Cathy Petrus
Limited Distribution Services
7 Limited Parkway
Reynoldsburg, OH 43068

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

Dear Ms. Petrus:

In your letter dated May 18, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.

You submit the following samples:

Item #8576, Pumpkin Tealight, consists of an orange colored tealight candle measuring approximately 1" in height and 1-1/2" in diameter in an aluminum container measuring approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a jack-o'-lantern which exceeds its aluminum container.

Item #8576, Ghost Tealight, consists of a white colored tealight candle measuring approximately 3-1/2" in height and 1-1/2" in diameter in an aluminum container measuring 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 eating candy corn which exceeds its aluminum container.

Your samples are being returned as requested.

The applicable subheading for Item #8576, Pumpkin Tealight, and Item #8576, Ghost 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, Item #8576, Pumpkin Tealight, and Item #8576, Ghost 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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