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NY E88373

November 8, 1999

LA-2-95:RR:NC:SP:225 E88373


TARIFF NO.: 9505.90.6000

Mr. Ken August
Easter Unlimited, Inc./FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a jack-o'-lantern candle from China.

Dear Mr. August:

In your letter dated October 26, 1999, you request a tariff classification ruling.

The sample that you submit, Style #8964, Halloween Jack-O'-Lantern Candle, is a scented orange colored candle poured into an orange colored wax container that measures approximately 3" in height and 4" in diameter and is molded with deep ridges from top to bottom. The wax container has a jack-o'-lantern type face embedded on two sides with blackened eyes, nose and mouth. The jack-o'-lantern face cannot be removed without damage to the wax container. You state that the candle will also be imported in a larger size, Style #8965, that measures approximately 4" in height and 4-1/2" in diameter.

The applicable subheading for both Style #8964 and Style #8965 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, Style #8964 and Style #8965, Halloween Jack-O'-Lantern Candles, 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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