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NY F87292

June 14, 2000

CLA-2-95:RR:NC:SP:222 F87292


TARIFF NO.: 9505.10.2500

Ms. Cathy Petrus
Limited Distribution Services
7 Limited Parkway
Reynoldsburg, OH 43068

RE: The tariff classification of a wax-filled Christmas tree container from China.

Dear Ms. Petrus:

In your letter dated May 25, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling.

The sample that you submit, Item #272-0512, Wax-Filled Ceramic Christmas Tree Candle, consists of a brown colored candle poured into a white colored fir tree shaped ceramic container that measures approximately 1-1/2" in height x 3-3/4" in width (at its widest width) x 5" in length. The candle is decorated like a Christmas tree cookie with green colored wax sprinkles for pine needles and red colored wax sprinkles for ornaments. The decorations cannot be removed without damage to the candle.

Your samples are being returned upon your request.

The applicable subheading for Item #272-0512, Wax-Filled Ceramic Christmas Tree Candle, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), 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 #272-0512, Wax-Filled Ceramic Christmas Tree Candle, is 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.


Robert B. Swierupski

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