The tariff classification of candles from China.

NY H81798 June 12, 2001 CLA-2-95:RR:NC:SP:225 H81798 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna M. Dion CVS, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of candles from China. Dear Ms. Dion: In your letter dated June 4, 2001, you request a tariff classification ruling. You submit the following samples of three designs of Item #116995: Floating Coffin Candles consists of three floating candles (gray, black and brown colored) molded in the shapes of coffins that measure approximately 1-1/4” in height x 1-3/4” in width x 3-1/4” in length. The gray colored coffin is decorated with molded wax bats. The black colored coffin is decorated with a molded skull and the letters “R.I.P.” The brown colored coffin is decorated with a white plaque and the words “Keep Out.” The three candles are packaged as a set in a blister package that measures approximately 1-1/2” in height x 6” in width x 8” in length. Floating Skull Candles consists of three white and black colored floating candles molded in the shapes of skulls that measure approximately 3/4” in height x 2-1/4” in width x 3” in length. The three candles are packaged as a set inside a rectangular shaped cardboard box that measures approximately 1-1/4” in height x 3” in width x 7-1/2” in length. Floating Spider Web Candles consists of three black colored floating candles that measure approximately 1” in height and 2-1/2” in diameter and are decorated with white colored molded spider webs. The three candles are packaged as a set inside a rectangular shaped cardboard box that measures approximately 1-1/4” in height x 3” in width x 9” in length. Your samples are being returned as requested. The applicable subheading for the three designs of Item #116995 (Floating Coffin Candles, Floating Skull Candles, and Floating Spider Web Candles) will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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