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NY G80927

August 10, 2000

CLA-2-95:RR:NC:SP:225 G80927


TARIFF NO.: 9505.90.6000

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a Halloween candle from China.

Dear Ms. Hubbard:

In your letter dated August 7, 2000, you request a tariff classification ruling.

The sample that you submit, Style #036-0928, Halloween Candle, consists of an orange colored rectangular shaped column candle that measures approximately 6" in height and 4" square and is decorated with a wax witch with a broomstick and a skull molded to one side. The decorations cannot be removed without damage to the candle. The candle will be imported for retail sale with a black colored square shaped metal stand with four ball feet that measures approximately 1" in height and 4-1/2" square.

The applicable subheading for Style #036-0928, Halloween Candle, 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 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 molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Style #036-0928, Halloween 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 Wong at 212-637-7028.


Robert B. Swierupski

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