F87292 F8 Ruling Active

The tariff classification of a wax-filled Christmas tree container from China.

Issued June 14, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The tariff classification of a wax-filled Christmas tree container from China.

CBP rationale

The applicable subheading for Item #272-0512, Wax-Filled Ceramic Christmas Tree Candle, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive.

Full text

NY F87292 June 14, 2000 CLA-2-95:RR:NC:SP:222 F87292 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Cathy Petrus Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of a wax-filled Christmas tree container from China. Dear Ms. Petrus: In your letter dated May 25, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling. The sample that you submit, Item #272-0512, Wax-Filled Ceramic Christmas Tree Candle, consists of a brown colored candle poured into a white colored fir tree shaped ceramic container that measures approximately 1-1/2" in height x 3-3/4" in width (at its widest width) x 5" in length. The candle is decorated like a Christmas tree cookie with green colored wax sprinkles for pine needles and red colored wax sprinkles for ornaments. The decorations cannot be removed without damage to the candle. Your samples are being returned upon your request. The applicable subheading for Item #272-0512, Wax-Filled Ceramic Christmas Tree Candle, 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 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. In our opinion, Item #272-0512, Wax-Filled Ceramic Christmas Tree 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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