The tariff classification of jack-o'-lantern candles from China.

NY F87283 June 8, 2000 CLA-2-95:RR:NC:SP:225 F87283 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cathy Petrus Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of jack-o'-lantern candles from China. Dear Ms. Petrus: In your letter dated May 17, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling. You submit the following samples: Item #8579A, 3" H Halloween Jack-O-Lantern Candle, is an orange colored teardrop shaped jack-o'-lantern candle that measures approximately 3" in height and 2" in diameter and is wrapped in cellophane. Item #8579B, 6" H Halloween Jack-O-Lantern Candle, is an orange colored teardrop shaped jack-o'-lantern candle that measures approximately 6" in height and 4" in diameter and is wrapped in cellophane. Item #8579C, 6" Double Pumpkin, consists of an orange colored jack-o'-lantern shaped candle that measures approximately 6" in height and 5" in diameter molded to an orange colored jack-o'-lantern shaped candle that measures approximately 4" in height and 3-1/2" in diameter and is wrapped in cellophane. Item #8584, Stacked Pumpkin, consists of twelve orange colored wax pumpkins stacked on top of one another with a wick inserted in the center of the stack to form a candle. Each pumpkin measures approximately 1/8" in thickness and 3-1/2" in diameter, with the pumpkin on top of the stack having jack-o'-lantern features. The stack measures approximately 3" in height and is wrapped in cellophane tied with a straw bow. Item #8586, Floating Pumpkin, is an orange colored jack-o'-lantern shaped floating candle that measures approximately 1" in height x 2" in width x 2" in length and is wrapped in cellophane. Your samples are being returned as requested. The applicable subheading for the above described samples will be 9505.90.6000, Harmonized Tariff Schedule of the United States, 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 Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, Item #8579A, 3" H Halloween Jack-O-Lantern Candle, Item #8579B, 6" H Halloween Jack-O-Lantern Candle, Item #8579C, 6" Double Pumpkin, Item #8584, Stacked Pumpkin, and Item #8586, Floating Pumpkin, 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 Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division