The tariff classification of a Halloween candle from China

NY H80167 May 15, 2001 CLA-2-95:RR:NC:SP:225 H80167 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 Halloween candle from China Dear Ms. Liu: In your letter dated April 13, 2001, received in this office on April 23, 2001, you requested a tariff classification ruling. A sample of the “Halloween Candy Bowl Candle”, item #C79H0134, was submitted with your inquiry. The article consists of a poured wax candle that depicts a multitude of candy corn sitting inside a ceramic bowl. The candy corn is yellow, orange and white striped. The ceramic bowl is orange with black raised impressions of the words “Spider Snacks” and pictures of a spider, spider web, and jack-o-lantern. Your sample is being returned as requested. The applicable subheading for the “Halloween Candy Bowl Candle”, item #C79H0134, 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. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division