The tariff classification of an Easter pillar candle from China.

NY G80080 August 14, 2000 CLA-2-95:RR:NC:SP:225 G80080 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cathy Petrus Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of an Easter pillar candle from China. Dear Ms. Petrus: In your letter dated August 8, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling. The sample that you submit, Item #40297A-0627, Molded Easter Pillar Candle "Watering Can Bunnies," is a scented pink colored candle that measures approximately 4" in height and 4" in diameter and is decorated with one white rabbit holding a watering can and watering flowers, one white rabbit holding a bouquet of flowers, nine colored eggs, eight various colored flowers, and green grass molded to the candle. The decorations cannot be removed without damage to the candle. The applicable subheading for Item #40297A-0627, Molded Easter Pillar Candle "Watering Can Bunnies," will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 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 #40297A-0627, Molded Easter Pillar Candle "Watering Can Bunnies," 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 Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division