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NY F83858




March 22, 2000

CLA-2-95:RR:NC:SP:225 F83858

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 3406.00.0000

Ms. Amy Johnson
Walmart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of candles from China.

Dear Ms. Johnson:

In your letter dated February 25, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #8963, Floating Candles Candy Corn, is a yellow, orange, and white colored candle molded in the shape of a triangular corn grain that measures approximately 2-1/2" in height and 2-1/4" in width at its widest point. The candle will be imported in a package of three.

Item #8963, Floating Candles Eyeball, is a candle molded in the shape of a disc that measures approximately 7/8" in height and 2-1/4" in diameter and is decorated with a painted blue eye. The candle will be imported in a package of three.

Item #8963, Floating Candles Spider Web, is an orange colored candle molded in the shape of a disc that measures approximately 1" in height and 2-1/4" in diameter and is decorated on top with a molded wax black colored spider and web. The decoration cannot be removed without damage to the candle. The candle will be imported in a package of three.

Item #8963, Floating Candles Jack-O-Lantern, is an orange colored candle molded in the shape of a disc that measures approximately 7/8" in height and 2-1/4" in diameter. The candle is decorated with an embedded jack-o'-lantern type face with blackened eyes, nose, and mouth. The decoration cannot be removed without damage to the candle. The candle will be imported in a package of three.

Item #8963, Floating Candles Eyes, is a black colored candle molded in the shape of a disc that measures approximately 7/8" in height and 2-1/4" in diameter. The candle is decorated with a pair of painted yellow colored eyes that cannot be removed without damage to the candle. The candle will be imported in a package of three.

The applicable subheading for Item #8963, Floating Candles Eyeball, Item #8963, Floating Candles Spider Web, Item #8963, Floating Candles Jack-O-Lantern, and Item #8963, Floating Candles Eyes, 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 applicable subheading for Item #8963, Floating Candles Candy Corn, will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be free.

The Department of Commerce (DOC) has also 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 form of certain identifiable objects, such as an animal or 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, Item #8963, Floating Candles Candy Corn, Item #8963, Floating Candles Eyeball, Item #8963, Floating Candles Spider Web, Item #8963, Floating Candles Jack-O-Lantern, and Item #8963, Floating Candles Eyes, 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.

Sincerely,

Robert B. Swierupski
Director,

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