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NY G81175




August 29, 2000

CLA-2-95:RR:NC:SP:225 G81175

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of an Easter pillar candle from China.

Dear Ms. Petrus:

In your letter dated August 14, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.

The sample that you submit, Item #40297-0620, "Bunnies In Grass" Molded Easter Pillar Candle, is a purple colored scented pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with two white rabbits, green grass and assorted colored flowers molded to its side. One rabbit is centered between two colored eggs, and the other rabbit is crouched over a colored egg. The decorations cannot be removed without damage to the candle.

The applicable subheading for Item #40297-0620, "Bunnies In Grass" Molded Easter Pillar Candle, 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 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 #40297-0620, "Bunnies In Grass" Molded Easter Pillar Candle, is 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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