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NY E89972

December 13, 1999

CLA-2-94:RR:NC:2:227 E89972


TARIFF NO.: 9405.50.4000; 9505.90.6000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of candleholders and festive articles from China.

Dear Ms. Liu:

In your letter dated November 17, 1999, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following articles:
a) a square-shaped glass candleholder, item number W79F8564, that measures approximately 2 ¾ inches square by 3 inches high and features a hand-painted Frankenstein-like motif around its exterior.
b) a candleholder, item number W79F8008, that consists of an opened cylindrical-shaped metal stand measuring about 3 inches high by 2 ½ inches at its top and bottom diameters. It features a triad of swivel clay dough witches on brooms that are affixed onto its metal poles. It also possesses a circular-shaped glass candleholder, measuring approximately 2 ¼ inches along its open top diameter with an interior depth of 1 ½ inches, that is designed to be inserted into the top section of the stand.
c) a festive candle, item number W79F8571, that is poured into a cylindrical-shaped glass jar measuring approximately 2 ½ inches high with a top diameter of 2 inches. It possesses jack-o’-lantern and star-shaped motifs on its exterior.
d) a hexagonal-shaped metal festive container, item number W79N7254, that depicts the body of a jack-o’-lantern, measuring about 5 inches high, with a top metal carrying handle decorated with several leaves. It is designed to contain a candle within its interior midsection in order to enhance its decorative exterior.
e) a Halloween clay dough candleholder, item number W79F8560.

The applicable subheading for the candleholders, item numbers WF79F8564 and W79F8008, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem in noting the rate of duty will remain the same commencing in January of 2000.

The applicable subheading for the festive candle, item number W79F8571, and the jack-o’-lantern decor, item number W79N7254, will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment 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 candle described as item number W79F8571, is specially designed for use only in connection with the Halloween holiday and is excluded from dumping duties.

Your inquiry does not provide enough information for us to give a classification ruling on the Halloween clay dough candleholder, item number W79F8560. Your request for a classification ruling should include a representative sample of the item in its retail packed condition as well as any marketing literature and/or catalog depicting how this merchandise will be marketed, advertised and sold. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, et cetera. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 George Kalkines at 212-637-7073.


Robert B. Swierupski

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