CLA-2-95:RR:NC:SP:225 G88991
Mr. Ken August
Fun·World
Division of Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of candles from China.
Dear Mr. August:
In your letter dated March 20, 2001, you request a tariff classification ruling.
You submit the following samples:
Item #8462, Cat And Pumpkin Candle, consists of a candle molded in the shape of a black colored cat with green colored eyes that measures approximately 8-1/2” in height x 2-1/2” at its widest width x 3” in length with a candle molded in the shape of a pumpkin that measures approximately 1-3/4” in diameter molded to its paw. The pumpkin has a jack-o'-lantern type face with blackened eyes, nose and mouth on two sides.
Item #8967, Mini Glow Candles, consists of five styles of candles poured into sphere shaped wax containers that measure approximately 2-1/4” in diameter and are decorated with etched designs (Eerie Eyes, Human Eyes, Cat Eyes, Bat Eyes, and Spider Web). The candles will be packaged two to a blister card and also twelve to a box (Item #8967DB).
Item #8946, Cranium Candles, is a candle molded in the shape of a human skull that measures approximately 2-1/2” in height x 1-7/8” in width x 2-3/4” in length and will be packaged two to a blister card in four assorted colors. The candle will also be imported twelve candles to a box (Item #8946DB).
Item #8842, Sculptured Taper Candles, consists of three designs (Skull Tower, Human Eye Tower, Web Tower) of 10” taper candles that will be packaged two to a box. The designs (seven skulls, seven eyes or seven webs) are molded one on top of another totem-like, with the wick inserted on top.
Item #8381, Large Cauldron Candles, consists of a green colored candle poured into a black colored wax container that measures approximately 4” in height and 4-1/2” in diameter and is decorated with the words “Happy Halloween” and “Trick Or Treat” etched on its side.
The applicable subheading for the above described candles 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.
You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division