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NY F87280




June 8, 2000

CLA-2-95:RR:NC:SP:222 F87280

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

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

RE: The tariff classification of snowman 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:

Style #302A, 4" H Snowman, is a white colored candle molded in the shape of a snowman that measures approximately 4" in height and 2" in diameter and is decorated with a red colored Santa hat with antlers, a green colored sweater, and red colored mittens and scarf. The decorations cannot be removed without damage to the candle.

Style #302B, 6" H Snowman, is a white colored candle molded in the shape of a snowman that measures approximately 6" in height and 2" in diameter and is decorated with a red colored hat with holly leaves and holly berries and a red colored jacket with gold colored buttons. The snowman is holding a decorated wax Christmas tree in his left hand. The decorations cannot be removed without damage to the candle.

Your samples are being returned upon your request.

The applicable subheading for Style #302A, 4" H Snowman, and Style #302B, 6" H Snowman, 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 (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 solely for use in connection with the Christmas holiday 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, Style #302A, 4" H Snowman, and Style #302B, 6" H Snowman, 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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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