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NY 805403

January 25, 1995

CLA-2-34:S:N:N7:236 805403


TARIFF NO.: 3406.00.0000

Mr. H.C. Eoff
Delightful Dimensions
1203 West South Street
Benton, Arkansas 72015

RE: The tariff classification of Candles from China.

Dear Mr. Eoff:

In your letter dated December 19, 1994, you requested a tariff classification ruling.

The prospective imports are as follows:

Item #1 Macao Candle inserted into a fitted (not poured) tin container from China.

Item #2 Macao Candle attached with bamboo, flowers, seashells, and beads, etc. around or on the Macao candle.

Item #3 Macao Candle inserted into an outer shell candle. The outer shell (1/4 by 1/2 inch thick) will contain potpourri and dried flowers.

All of the above candles will be made in Macao and imported to China. Further assembly work such as attaching beads, flowers, bamboo, potpourri, and seashells will be conducted in China. These candles are products of Macao, and not China. Therefore, the candles will not be subject to the Antidumping Duty Order.

The applicable subheading for the Candles 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 4.6 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.


Jean F. Maguire
Area Director

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