CLA-2-95:RR:NC:SP:222 F85158
Mr. Steven Lazar
Pinnacle Development, Inc.
21 Laurelton Trail
Flemington, NJ 08822-5504
RE: The tariff classification of a wax-filled ceramic container from China.
Dear Mr. Lazar:
In your letter dated March 29, 2000, you request a tariff classification ruling.
The sample that you submit, "Holly Leaves and Holly Berries Wax-Filled Ceramic Container," consists of a white colored urn shaped ceramic container decorated with holly leaves and holly berries, two gold colored pine cones, gold colored stars, various gold colored geometric shapes, and red colored trim. The decorations cannot be removed without damage to the container. You state that the container will be imported filled with wax, contain a wick, and have a decal glazed to the bottom indicating that the item is part of the "Claire Burke Holiday Collection 2000."
The applicable subheading for "Holly Leaves and Holly Berries Wax-Filled Ceramic Container" 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. In our opinion, "Holly Leaves and Holly Berries Wax-Filled Ceramic Container" 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division