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NY 881466

January 14, 1993

CLA-2-39:S:N:N6:221 881466


TARIFF NO.: 3926.90.9590; 3406.00.0000

Mr. Joseph L. Giumentaro
Ameri-Can Customhouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, NY 14213-2488

RE: The tariff classification of celebration cups and candles from Canada.

Dear Mr. Giumentaro:

In your letter dated December 17, 1992, on behalf of Newville 88 Corporation, you requested a tariff classification ruling.

The celebration cups are plastic cups fitted onto candles and used in religious ceremonies. The cups are non-flammable and they are designed to shield the candle's flame and collect wax. The cups can be ordered in three colors: red, blue and clear. The cups will be sold directly to religious institutions.

The celebration cups will generally be imported with the candles, though the cups will occasionally be imported separately. When the cups and candles are shipped together, they constitute a composite article, which is classified according to the component which imparts the essential character. In this instance, the candle imparts the essential character.

The applicable subheading for the celebration cups, imported without the candles, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the candles and the celebration cups, when shipped with the candles, will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 5.8 percent ad valorem.

Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3406.00.0000, HTS, which have originated in the territory of Canada, are free of duty under the United States-Canada FTA upon compliance with all applicable regulations.

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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