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NY F81388




January 12, 2000

CLA-2-95:RR:NC:SP:222 F81388

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Ted Conlon
Four Star International Trading Company
Williamsburg Square
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of candles from China.

Dear Mr. Conlon:

In your letter dated December 22, 1999, you request a tariff classification ruling.

You submit the following samples:

1. Item #23102208H, "Snowman With Holly Leaves And Holly Berries", is a three wick red colored pillar candle that measures approximately 6" in height and 5-1/4" in diameter and is decorated with three wax snowmen molded to its side. Each snowman measures approximately 4-1/2" in height and 4" in width at its widest point and wears a green scarf and a black hat with holly leaves and holly berries. The decorations cannot be removed without damage to the candle.

2. Item #23102208H, "Santa Claus", is a three wick green colored pillar candle that measures approximately 6" in height and 5-1/4" in diameter and is decorated with three wax Santa Claus faces with red Santa hats molded to its side. Each Santa Claus face measures approximately 4-1/4" in height and 4" in width at its widest point. The decorations cannot be removed without damage to the candle.

3. Item #23102208H, "Christmas Tree", is a three wick red colored pillar candle that measures approximately 6" in height and 5-1/4" in diameter and is decorated with three wax Christmas trees molded to its side. Each Christmas tree measures approximately 3-3/4" in height and 3-1/2" in width at its widest point, and has a wax gold star on top that measures approximately 1-1/4" in height and 1-1/4" in width at its widest point. The decorations cannot be removed without damage to the candle.

The applicable subheading for the above described samples 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 solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Item #23102208H, "Snowman With Holly Leaves And Holly Berries", Item #23102208H, "Santa Claus", and Item #23102208H, "Christmas Tree", 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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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