CLA-2-34:S:N:N7:236 890172
Mr. Mark Rave
ClearFreight Corp.
P.O. Box 92963
Los Angeles, CA 90009
RE: The tariff classification of a Candle Tin from Hong Kong,
China, Taiwan, and Thailand.
Dear Mr. Rave:
In your letter dated September 2, 1993, on behalf of your
client Dakin
Inc., you requested a tariff classification ruling.
The prospective import consists of a perfumed or non-perfumed candle
which has been poured into a tin can or a metal container with a lid and
handle. The can measure 3 3/4 high by 3 1/4 in diameter.
The applicable subheading for the Candle Tin 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.
Articles classifiable under subheading 3406.00.0000, HTS, which are
products of Thailand are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations.
The Department of Commerce has determined that candles in the following
shapes: tapers, spirals, straight-sided dinner candles, rounds, columns,
pillars, votives, and various wax-filled containers are subject to the
Antidumpling Duty order on petroleum-wax candles from China.
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