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April 14, 1999

CLA-2-34:RR:NC:2:225 D89337


TARIFF NO.: 9505.90.6000; 6913.90.5000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia, PA 19154

RE: The tariff classification of candles and a medium gold leaf pillar plate from China.

Dear Mrs. Fair:

In your letter dated March 4, 1999, received in this office on March 16, 1999, you requested a tariff classification ruling.

The samples submitted are item’s #88001CD - Medium Gold Leaf Pillar Plate and #81003 - 10" Halloween Embossed Tapers. The Gold Leaf Pillar Plate is made of 100% terra cotta that is molded in the shape of a leaf and painted gold. The taper candles measure 10" in height and 3/4" in diameter. They are packaged in sets of two within a plastic wrapped open box. Each candle is molded with a figure depicting either a black spider, a witch, a mummy, or Frankenstein. A sign post is molded above each figure which reads: Happy Halloween. The molded figures cannot be removed without damage to the shape of the taper.

The applicable subheading for Item #88001CD- Medium Gold Leaf Pillar Plate will be 6913.90.5000, Harmonized Tariff Schedule of the United States,(HTS), which provides Statuettes and the other ornamental ceramic articles: Other: Other: Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for item #81003 - 10" Halloween Embossed Tapers 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 has determined that certain novelty candles are not within the scope of the Antidumping Duty Order on petroleum?wax candles from the People's Republic of China (PRC). In our opinion, the above described candles are not within the scope of the antidumping order. 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 J. Wong at 212-637-7028.


Robert B. Swierupski

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