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NY F88125

July 18, 2000

CLA-2-95:RR:NC:SP:222 F88125


TARIFF NO.: 9505.10.2500

Mr. Dean L. Worley
Dillard's Inc.
1600 Cantrell Road
P.O. Box 486
Little Rock, AR 72203-0486

RE: The tariff classification of a rectangular candle set from China.

Dear Mr. Worley:

In your letter dated June 19, 2000, you request a tariff classification ruling.

The sample that you submit, Style #M27TL162HV, Rectangular Candle Set, consists of a candle molded in the shape of a rectangular block with three wicks that measures approximately 2-1/2" in height x 4" in width x 7-1/4" in length and is decorated with molded holly leaves and holly berries. The decorations cannot be removed without damage to the candle. The candle will be imported as a set with a gold colored metal rectangular stand that measures approximately 1-1/2" in height x 4-1/4" in width x 7-3/4" in length and stands on eight legs.

Your sample is being returned as requested.

The applicable subheading for Style #M27TL162HV, Rectangular Candle Set, 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, Style #M27TL162HV, Rectangular Candle Set, 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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