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NY G86259

January 23, 2001

CLA-2-95:RR:NC:SP:225 G86259


TARIFF NO.: 9505.90.6000; 3406.00.0000

Mr. Joel K. Simon
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, NY 10048

RE: The tariff classification of gel candles from China.

Dear Mr. Simon:

In your letter dated January 8, 2001, on behalf of your client, Russ Berrie and Company, Inc. of Oakland, New Jersey, you request a tariff classification ruling.

You submit the following photographs and samples of three designs of Item #26660, Gel Candle, consisting of a clear gel candle poured into a glass jar container filled with individual molded wax pieces (skulls, eyeballs, pumpkins) that you state are made of 100% palm oil wax, and comprise, by weight, 58.1% of the skulls design, 59.5% of the eyeballs design, and 60% of the pumpkins design. You also state that the gel is made of mineral oil and thermoplastic resin.

Your samples are being returned upon your request.

The applicable subheading for Item #26660, Gel Candle (skulls, eyeballs) will be 9505.90.6000, 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 #26660, Gel Candle (pumpkins) will be 3406.00.0000, (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.

Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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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