CLA-2-34:RR:NC:2:236 B81621
Mr. Ray Pearson
Senior Buyer/Import Coordinator
LAVA Enterprises, Inc.
131 West 33rd Street
National City, CA 91950-7210
RE: The tariff classification of Sand Candle from Hong Kong
Dear Mr. Pearson:
In your letter dated January 28, 1997, you requested a
tariff classification ruling.
The sample submitted is a green round candle measuring 3.5"
in height and 3.5" in diameter. The candle is encased into a
3/8" thick coating of compressed sand, which serves as a
container. The container is stated to be non-refillable. Two
designs (opposite each other) are punched out of the sand coating
to reveal a glowing effect through the sand when the candle is
lit. The designs will include: seahorse, dolphin, snowman and
angel. The candles will be imported in five colors: natural
sand, red, green, blue and gold.
The Sand Candle is a composite good consisting of a candle
and a sand container. The essential character of the good is
that of a candle. General Rule of Interpretation 3 (b) is noted.
Therefore, the applicable subheading for the Sand Candle will be
3406.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Candles, tapers and the like. The rate
of duty will be 2.3 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 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 212-466-5744.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division