CLA-2-34:S:N:N7:236 889763
Ms. Anisa M. Telwar
Anisa International
P.O. Box 92131
Nashville, TN 37209
RE: The tariff classification of a Candle from Taiwan or South
Korea.
Dear Ms. Telwar:
In your letter dated August 26, 1993, you requested a tariff
classification ruling.
The prospective import is a scented candle poured into a cut glass
measuring approximately 3 1/2 inches in diameter by 2 3/4 inches.
The following is the cost breakdown:
Candle 34 cents
Glass 50 cents
Based on use and low values above, it is our opinion that the candle conveys
the essential character (GRI #3(b)).
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 duty rate 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