CLA-2-34:S:N:N7: 236 885353
Mr. E. W. Pluemer
World Commerce Services, Inc.
P.O. Box 5346
San Pedro, CA 90733
RE: The tariff classification of Candle Poured in Jar from Hong
Kong.
Dear Mr. Pluemer:
In your letter dated April 9, 1993, on behalf of your client
Falcon Implex Inc., you requested a tariff classification ruling.
The prospective import is a scented strawberry candle poured
into a glass jar measuring approximately 2 1/4" by 1 3/4" and
enclosed with a cork.
The following is the cost breakdown:
Candle 28 cents
Glass Jar 10 cents
Based on value and use, the candle conveys the essential
character (GRI # 3(b)).
The applicable subheading for the Candle Poured in Jar 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