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NY E87778

October 1, 1999

LA-2-95:RR:NC:SP:225 E87778


TARIFF NO.: 9505.90.6000

Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3

RE: The tariff classification of candles from China.

Dear Ms. Wong:

In your letter dated September 27, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #8388, Wax Egg Candle, is a green, purple and gray pastel colored candle molded in the shape of an egg that measures approximately 4-1/2" in height and 2-3/4" in diameter at its widest point, tapering to 1-1/2" at its flattened base.

2. Item #8576, Ghost Tealight, consists of a white colored tealight candle measuring approximately 3-1/2" in height and 1-1/2" in diameter in an aluminum container measuring approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a full-bodied three dimensional wax ghost figure which exceeds its aluminum container.

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 molded in the shape of certain recognizable objects, such as an animal and a number, and 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, the above described samples 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.


Robert B. Swierupski

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