The tariff classification of wax-filled earthenware containers from China.

NY F80106 December 9, 1999 LA-2-95:RR:NC:SP:222 F80106 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Ned H. Marshak Sharretts, Paley, Carter & Blauvelt, P.C. Seventy Five Broad Street New York, NY 10004 RE: The tariff classification of wax-filled earthenware containers from China. Dear Mr. Marshak: In your letter dated November 18, 1999, on behalf of your client, J. Kinderman & Sons, you request a tariff classification ruling. You submit the photographs described below: 1. "Gingerbread House" consists of white colored wax poured into a gingerbread house shaped earthenware container that measures approximately 6" in height x 3" in width x 3" in length. The container is decorated with candy striped corners, white outlined windows and doorway, multicolored candies on the roof and along the foundation, and the words "Happy Holidays" over the doorway. The container's roof is removable and serves as the cover to the container. Sketches submitted also indicate that the roof of the container may also be decorated with holly and berries. 2. "Christmas Tree" consists of white colored wax poured into a green colored Christmas tree shaped earthenware container that measures approximately 6" in height and 3-1/2" in width at its widest point. The container is decorated with wax cherries, candy canes, small stars and a large star on top. The top of the Christmas tree is removable and serves as the cover to the container. 3. "Santa Claus" consists of white colored wax poured into a Santa Claus shaped earthenware container that measures approximately 6" in height and 3-1/2" in width. The Santa Claus is dressed in red, holds chocolate chip cookies in his hand and has a sack by his side. The top half of the Santa Claus is removable and serves as the cover to the container. The applicable subheading for the above described items will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), 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 rate will remain unchanged for the year 2000. 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 solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, "Gingerbread House" is within the scope of the antidumping duty order. "Christmas Tree", "Santa Claus" and the "Gingerbread House", when decorated with holly and berries, 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division