CLA-2-95:RR:NC:SP:222 F82477
Mr. John R. Ramirez
James G. Wiley Company
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: The tariff classification of a Christmas candle from China.
Dear Mr. Ramirez:
In your letter dated January 25, 2000, on behalf of your client, Emrad Ltd. of Canoga Park, California, you request a tariff classification ruling.
The sample that you submit, "Christmas Tree Candle," is a white colored pillar candle that measures approximately 4" in height and 1-7/8" in diameter. Underneath its wax, the candle is decorated on its side with a painted Christmas tree that measures approximately 2" in height and 1-7/8" at its widest point. The decoration cannot be removed without damage to the candle.
The applicable subheading for the "Christmas Tree 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 (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, "Christmas Tree 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 Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division