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NY G80282

August 10, 2000

CLA-2-95:RR:NC:SP:222 G80282


TARIFF NO.: 9505.10.2500

Mr. Peter K. Schlesinger
Atlantic Customs Brokers, Inc.
1975 Linden Boulevard
Elmont, NY 11003

RE: The tariff classification of a Santa Candle from China.

Dear Mr. Schlesinger:

In your letter dated May 11, 2000 (received by this office on July 31, 2000), on behalf of McCann Brothers, you request a tariff classification ruling.

The sample that you submit, Item #BY10890, Santa Candle, consists of a red colored scented pillar candle that measures approximately 2-1/2" in height and 2-7/8" in diameter, a glass container that measures approximately 3" in height and 3-1/4" in diameter, and an acrylic holder that measures approximately 3/4" in height and 3-3/4" in diameter and has a 1/4" depression for insertion of the glass container and candle. The holder has a texture resembling wood and is decorated with holly leaves and holly berries, a three dimensional Santa Claus (that measures approximately 3-1/2" in height and 1-1/2" in width) holding a fir tree with a gold star, a teddy bear (that measures approximately 1-1/2" in height and 1-1/4" in width) holding a candy cane, and a deer (that measures approximately 1-1/2" and 1" in width) with a gold and red trinket hanging from its ear. In our opinion, the essential character is imparted by the holder.

The applicable subheading for Item #BY10890, Santa 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 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. In our opinion, the candle of Item #BY10890, Santa Candle, is 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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