LA-2-95:RR:NC:SP:222 E89876
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of candles from China.
Dear Ms. Liu:
In your letter dated November 11, 1999, you request a tariff classification ruling.
You submit the samples and photographs described below:
1. Item #H74Q-8316, 6" x 6" 3-Wick Novelty Candle With Jewel Look Designs, is a scented gold colored 3 wick pillar candle that measures approximately 6" in height and 6" in diameter, and is decorated with gold colored wax holly leaves and holly berries, and red, blue and white colored jewels molded to its side. The decorations cannot be removed without damage to the candle. This item will also be imported in assorted styles which will be decorated with holly and berries and colored jewels.
2. Item #H74Q-8403, 4" x 3" 1-Wick Novelty Candles With Cherub Designs, are scented white colored pillar candles that measure approximately 4" in height and 3" in diameter and are decorated with gold colored wax cherubs, stars, holly leaves, holly berries and gold bands molded to its side. The decorations cannot be removed without damage to the candle. A similar candle will also be imported that measures approximately 6" in height and 6" in diameter, and has three wicks.
The applicable subheading for the above described items 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 straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled 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 on petroleum wax candles from China. In our opinion, Item #H74Q-8316, 6" x 6" 3-Wick Novelty Candle With Jewel Look Designs, and Item #H74Q-8403, 4" x 3" 1-Wick Novelty Candles With Cherub Designs, are 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division