F89282 F8 Ruling Active

The tariff classification of festive candles in resin holders from China.

Issued July 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The tariff classification of festive candles in resin holders from China.

CBP rationale

a wreath and a ceramic snowman wearing a top hat. The decorations cannot be removed without damage to the candle. The candle will be packaged for retail sale as a set with a circular shaped resin holder that measures approximately 6" in diameter with a circular depression that measures approximately 4" for placement of the candle. The holder is decorated with holly leaves and holly berries, fir trees, and white colored resin "snow." "Gingerbread Men" consists of a blue colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with four ceramic gingerbread men and holly leaves and holly berries. The decorations cannot be removed without damage to the candle. The candle will be packaged for retail sale as a set with a circular shaped resin holder that measures approximately 6" in diameter with a circular depression that measures approximately 4" for placement of the candle. The holder is decorated with white colored resin "snow" and various colored candies. The applicable subheading for the above described samples 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 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 designed solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Style #1125-134080, Candles in Resin Holders ("Santa With Reindeer," "Snowmen" and "Gingerbread Men"), are not within the scope of the antidumping duty order on petroleum wax candles from China.

Full text

NY F89282 July 18, 2000 CLA-2-95:RR:NC:SP:222 F89282 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of festive candles in resin holders from China. Dear Ms. Bounds: In your letter dated June 30, 2000, on behalf of Gerson Company of Mission, Kansas, you request a tariff classification ruling. You submit the following photographs of three designs of Style #1125-134080, Candles in Resin Holders: "Santa With Reindeer" consists of a yellow colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with a ceramic Santa Claus flanked by two reindeer. The decorations cannot be removed without damage to the candle. The candle will be packaged for retail sale as a set with a circular shaped resin holder that measures approximately 6" in diameter with a circular depression that measures approximately 4" for placement of the candle. The holder is decorated with white colored resin "snow" and holly leaves and holly berries. "Snowmen" consists of a blue colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with a ceramic snowman wearing a Santa hat and holding a wreath and a ceramic snowman wearing a top hat. The decorations cannot be removed without damage to the candle. The candle will be packaged for retail sale as a set with a circular shaped resin holder that measures approximately 6" in diameter with a circular depression that measures approximately 4" for placement of the candle. The holder is decorated with holly leaves and holly berries, fir trees, and white colored resin "snow." "Gingerbread Men" consists of a blue colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with four ceramic gingerbread men and holly leaves and holly berries. The decorations cannot be removed without damage to the candle. The candle will be packaged for retail sale as a set with a circular shaped resin holder that measures approximately 6" in diameter with a circular depression that measures approximately 4" for placement of the candle. The holder is decorated with white colored resin "snow" and various colored candies. The applicable subheading for the above described samples 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 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, Style #1125-134080, Candles in Resin Holders ("Santa With Reindeer," "Snowmen" and "Gingerbread Men"), 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

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