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NY E88685




October 21, 1999

LA-2-95:RR:NC:SP:222 E88685

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Nikki Adams
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of wax-filled containers from China.

Dear Ms. Adams:

In your letter dated October 12, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item SKU#2-564-0143, Porcelain Christmas Jar Candle, consists of a scented green colored candle poured into a porcelain crock with a removable lid. The porcelain crock measures approximately 4" in height and 3-1/4" in diameter, and is decorated with a molded Santa Claus on its side and the words "Merry Christmas" etched in two places around its rim. The decorations cannot be removed without damage to the container. You also submit a photograph showing this item decorated with an angel and a snowman and the words "Merry Christmas" above each.

2. Item SKU#2-564-0186, Stoneware Christmas Wax-Filled Container, consists of a scented purple colored candle poured into a cube shaped stoneware container that measures approximately 3-3/4" on all sides. The container has handles on two sides, an open top, and is decorated with a polyresin gingerbread man with a Christmas tree glued to one side and the words "Happy Holidays" glazed on the rim of each side. The decorations cannot be removed without damage to the container. You also submit a photograph showing this item decorated with an angel and the words "Merry Christmas" glazed on the rim and with a snowman and the words "Happy Holidays" glazed on the rim.

The applicable subheading for the above described items will be 9505.10.2500, Harmonized Tariff Schedule of the United States, which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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, the Snowman style of Item SKU#2-564-0186 is within the scope of the antidumping duty order on petroleum wax candles from China. Item SKU#2-564-0143 in all three styles (Santa, Snowman and Angel) and the Gingerbread Man and Santa styles of Item SKU#2-564-0186 are not within the scope of the 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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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