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E88149 E8 Ruling Active

The tariff classification of a Holly Puzzle Candle from China.

Issued October 21, 1999 by U.S. Customs and Border Protection.

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E8 E88149 (October 21, 1999)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The tariff classification of a Holly Puzzle Candle from China.

CBP rationale

The applicable subheading for Item #99100, Holly Puzzle Candle, will be 9505.10.2500, Harmonized Tariff Schedule of the United States, which provides for Festive.

Full text

NY E88149 October 21, 1999 LA-2-95:RR:NC:SP:222 E88149 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, PA 19154 RE: The tariff classification of a Holly Puzzle Candle from China. Dear Mrs. Fair: In your letter dated October 8, 1999, you request a tariff classification ruling. The sample that you submit, Item #99100, Holly Puzzle Candle, consists of two green colored candles molded in the shape of holly leaves and three red colored pillar shaped candles packaged together on a terra-cotta plate in such a manner that the three red colored candles look like the holly berries. The holly leaf candles measure approximately 4" in height x 6" in width x 3" in thickness. The pillar shaped candles measure approximately 4-1/2" in height and 2-1/4" in diameter, with one pillar shaped candle having two grooves so that it fits snugly against the other two pillar candles. The metallic gray colored terra-cotta plate measures approximately 1/2" in height x 13" in length x 10" in width at its widest point, and is uniquely molded so that the five candles fit in specific places to give the holly leaves and berries effect. You state that the candles and terra-cotta plate will be packaged and imported as a set. The applicable subheading for Item #99100, Holly Puzzle Candle, will be 9505.10.2500, Harmonized Tariff Schedule of the United States, which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles molded in the shape of certain recognizable objects, such as an animal and a numeral, and 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 #99100, Holly Puzzle Candle, is 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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