The tariff classification of candles from China.

NY G87618 March 2, 2001 CLA-2-95:RR:NC:SP:222 G87618 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joe Lin Apex Enterprises International Ltd. 1601 Aitken Vanson Centre 61 Hoi Yuen Road Kwun Tong, Kowloon, HK RE: The tariff classification of candles from China. Dear Mr. Lin: In your letter dated February 15, 2001, you request a tariff classification ruling. You submit the following samples: Item #S465, Christmas House Pillar Candle, is a three wick white colored pillar candle that measures approximately 6” in height and 6” in diameter and is decorated with deer, a bag of gifts, and a teddy bear sitting in a basket underneath a rooftop with the words “Merry Christmas.” Next to the house, are a snowman wearing a hat and scarf and a Christmas tree topped with a star and various gifts underneath. The decorations are gold colored and cannot be removed without damage to the candle. The candle is shrink wrapped in plastic with a gold colored tie and will be imported in various colors and sizes. Item #S466, Christmas Santa Pillar Candle, is a three wick white colored pillar candle that measures approximately 6” in height and 6” in diameter and is decorated with Santa Claus holding a plaque with the words “Merry Christmas” and a Christmas tree topped with a star. The decorations are gold colored and cannot be removed without damage to the candle. The candle is shrink wrapped in plastic with a gold colored tie and will be imported in various colors and sizes. Item #S467, Christmas Reindeer Pillar Candle, is a three wick green colored pillar candle that measures approximately 6” in height and 6” in diameter and is decorated with reindeer holding a plaque with the words “Merry Christmas” and a Christmas tree topped with a star. The decorations are gold colored and cannot be removed without damage to the candle. The candle is shrink wrapped in plastic with a gold colored tie and will be imported in various colors and sizes. Item #S468, Christmas Snowman Pillar Candle, is a three wick red colored pillar candle that measures approximately 6” in height and 6” in diameter and is decorated with a snowman holding a plaque with the words “Merry Christmas” and a Christmas tree topped with a gold star. The decorations are gold colored and cannot be removed without damage to the candle. The candle is shrink wrapped in plastic with a gold colored tie and will be imported in various colors and sizes. The applicable subheading for Item #S465, Christmas House Pillar Candle, Item #S466, Christmas Santa Pillar Candle, Item #S467, Christmas Reindeer Pillar Candle, and #S468, Christmas Snowman Pillar Candle, will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. 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