United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F87266 - NY F87308 > NY F87278

Previous Ruling Next Ruling
NY F87278




June 8, 2000

CLA-2-95:RR:NC:SP:225 F87278

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 candles from China.

Dear Ms. Petrus:

In your letter dated May 17, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.

You submit the following samples:

Item #8579A, Small Ghost Candle, is a white colored scented candle molded in the shape of a ghost that measures approximately 3" in height and 3" in diameter and is holding an orange colored wax bag with the words "Trick Or Treat."

Item #8579B, Large White Ghost Candle, is a white colored scented candle molded in the shape of a ghost that measures approximately 5" in height and 3" in diameter and is holding an orange colored wax bag with the words "Trick Or Treat."

Item #8586, Floating Ghost, is a white colored scented floating candle molded in the shape of a ghost that measures approximately 3/4" in height x 2" in width x 3-1/4" in length and is holding an orange colored jack-o-lantern.

Your samples are being returned as requested.

The applicable subheading for the above described samples 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 #8579A, Small Ghost Candle, Item #8579B, Large White Ghost Candle, and Item #8586, Floating Ghost, 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,

Previous Ruling Next Ruling

See also: