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NY 889763

Septmeber 17, 1993

CLA-2-34:S:N:N7:236 889763


TARIFF NO.: 3406.00.0000

Ms. Anisa M. Telwar
Anisa International
P.O. Box 92131
Nashville, TN 37209

RE: The tariff classification of a Candle from Taiwan or South Korea.

Dear Ms. Telwar:

In your letter dated August 26, 1993, you requested a tariff classification ruling.

The prospective import is a scented candle poured into a cut glass measuring approximately 3 1/2 inches in diameter by 2 3/4 inches.

The following is the cost breakdown:

Candle 34 cents
Glass 50 cents

Based on use and low values above, it is our opinion that the candle conveys the essential character (GRI #3(b)).

The applicable subheading for the Candle 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.


Jean F. Maguire
Area Director

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