The tariff classification of a wax jack-o'-lantern with tealight candle from China.

NY G84444 November 30, 2000 CLA-2-95:RR:NC:SP:225 G84444 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a wax jack-o'-lantern with tealight candle from China. Dear Ms. Liu: In your letter dated November 20, 2000, you request a tariff classification ruling. The sample that you submit, Item #C79H0131, Halloween Pumpkin Wax Candle Holder With One Tealight Candle, consists of an orange colored wax pumpkin with a jack-o'-lantern cutout face that measures approximately 4" in height and 5" in diameter, and a white colored tealight candle in an aluminum container that measures approximately 1" in height and 3/4" in diameter. When the candle is lit, the amount of light emitted only serves to illuminate the jack-o'-lantern. Classification is based upon the General Rules of Interpretation. Item #C79H0131 is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of Item #C79H0131 to be imparted by the wax jack-o'-lantern. The applicable subheading for Item #C79H0131, Halloween Pumpkin Wax Candle Holder With One Tealight Candle, 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. The Department of Commerce 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. In our opinion, the tealight candle of Item #C79H0131 is 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