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NY E84680

August 5, 1999

CLA-2-95:RR:NC:SP:225 E84680


TARIFF NO.: 9505.90.6000

Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a ceramic haunted house with tea light candle from China

Dear Ms. Clarke:

In your letter dated June 25, 1999, received in this office on July 9, 1999, you requested a tariff classification ruling.

A sample of the “Luminary Haunted House w/Tealight”, style 7350, was submitted to this office. The house is made entirely of ceramic and includes one tea light candle that measures ¾” in height and 1 ½” in diameter. The item consists of a square base that holds the tea light candle and a ceramic house measuring 9” in height and 6” in width. A jack-o-lantern sits outside the house and a tombstone stands under the front window. The roof is adorned with a blackbird and black witch’s hat. These features elicit an eerie or haunted quality to the structure. Numerous holes, in windows and on the roof, surround the house. When the candle is lit, the amount of light emitted only serves to illuminate the house.

Classification is based upon the General Rules of Interpretation. Style 7350, is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the subject article to be imparted by the ceramic house.

The ceramic house serves a purely decorative function having no utilitarian value. The symbols of the jack-o-lantern, witch’s hat and tombstone are contributing factors, which associate the articles use with the festive occasion of Halloween. Your sample is being returned as requested.

The applicable subheading for the “Luminary Haunted House w/Tealight”, style 7350, 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 petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the tea light candle is within the scope of this antidumping duty 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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