NY 862101
Apr 17 1991

CLA-2-34:S:N:N1:236 862101

Ms. Joan Cardinale
Senior Buyer
Institutional Financial Services
5100 Park Road
Benicia, CA 94510

RE: The tariff classification of a Scented Candle in a Tin, item #517 from China.

Dear Ms. Cardinale:

In your letter dated March 28, 1991, you requested a tariff classification ruling.

The prospective import is a cinnamon scented candle which has been poured into a metal tin.

The applicable subheading for the candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport