CLA-2-34:RR:NC:2:236 D89466

Mr. Sean Cole
ASG USA
30 Pulaski Street
Bayonne, NJ 07002

RE: The tariff classification of candle from Taiwan.

Dear Mr. Cole:

In your letter dated March 17,1999, on behalf of your client, Town & Country Linen Corp., you request a tariff classification ruling.

The sample submitted is a candle poured into a glass container. The candle consists of a two part aerated paraffin gel tinted in green and pink. The container measures approximately 3 1/2" in height and 3 1/4" in diameter.

The applicable subheading for the sample will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides Candles, tapers and the like. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-637-7062.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division