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NY A83268

May 15, 1996

CLA-2-34:RR:NC:FC:236 A83268


TARIFF NO.: 3406.00.0000

Mr. Bernard D. Liberati
Morris Freidman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of Petroleum Wax Candle in Terra Cotta Holder made in Macau and China.

Dear Mr. Liberati:

In your letter dated April 29, 1996, on behalf of your client Liss Brothers Inc., you requested a tariff classification ruling.

The sample submitted is a pillar candle with dried foliage and berries in a terra cotta holder measuring approximately 5 inches in width and 1 1/2 inches in length.

The candle will be made in Macau and imported to China. Further assembly work such as attaching the foliage,a terra cotta base, and retail package of China origin will be performed in China. The candle is a product of Macau, and not China. Therefore, the candle will not be subject to the antidumping duty order on petroleum wax candles from China.

Based on use, it is our opinion that the Candle conveys the essential character (GRI# 3(b)).

The applicable subheading for the Pillar 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 3.5 percent ad valorem.

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 212-466-5744.


Roger J. Silvestri

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