D87196 D8 Ruling Active

Novelty Halloween Candles from China

Issued February 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 81005, 4" Silly Pumpkins Novelties, is an assortment of one hundred percent wax candles. Although called pumpkins, the assortment is of three contorted faced Jack-o-lanterns, one with a black cat, one with a black spider and one with a ghost. The Department of Commerce has determine that certain novelty candles are not within the scope of the Antidumping Duty Order on petroleum-wax candles from the People's Republic of China (PRC). In our opinion, these candles, specially designed for use only in connection with the Halloween holiday and in the form of identifiable objects are not subject to Antidumping Duties.

CBP rationale

The applicable subheading for Silly Pumpkins Novelties will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, .

Full text

NY D87196 February 23, 1999 C.A.-2-95:RR:NC:SP:225-D87196 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, PA 19154 RE: Novelty Halloween Candles from China Dear Mrs. Fair: In your letter dated January 26, 1999 you requested a tariff classification ruling. Item 81005, 4" Silly Pumpkins Novelties, is an assortment of one hundred percent wax candles. Although called pumpkins, the assortment is of three contorted faced Jack-o-lanterns, one with a black cat, one with a black spider and one with a ghost. The Department of Commerce has determine that certain novelty candles are not within the scope of the Antidumping Duty Order on petroleum-wax candles from the People's Republic of China (PRC). In our opinion, these candles, specially designed for use only in connection with the Halloween holiday and in the form of identifiable objects are not subject to Antidumping Duties. The applicable subheading for Silly Pumpkins Novelties will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, ....: 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

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