CLA-2-36:S:N:N3:119 810090
Mr. Jean-Francis Mandereau
Matoma Associates International
32 San Jacinto Way
San Francisco, CA 94127
RE: The tariff classification of Fujika "Angel Fire" Candles from
Japan
Dear Mr. Mandereau:
In your letter dated April 18, 1995, you requested a tariff
classification ruling on behalf of Taiyo Enterprises Co., Ltd., Tokyo,
Japan.
The articles to be imported are small pills or tablets of 1.5 grams each
of metaldehyde and various other chemicals which when ignited burn with a
colored flame while giving off small gentle sparks. The tablets burn for
about two minutes and can be used for decorative purposes at parties.
The applicable subheading for the Fujika "Angel Fire" Candles will be
3604.90.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for fireworks, signaling flares, rain rockets, fog signals and
other pyrotechnic articles... other. The rate of duty will be 7.3 percent.
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