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NY B80550




February 25, 1997

CLA-2-34:RR:NC:2:236 B80550

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Mariann McPherson
Administrative Coordinator
Candlemaker Inc.
17219-106 Avenue
Edmonton, Alberta Canada, T5S 1E7

RE: The tariff classification of Candles from Canada

Dear Ms. McPherson:

In your letter dated December 18, 1996, you requested a tariff classification ruling.

The samples submitted are as follows:

Item 1, Christmas Memories Aroma Candle: The candle consists of red, white and green paraffin wax molded into the shape of a star taper. It measures approximately 6" in height and 3" at its widest width.

Item 2, Forget Me Not Candle: The candle consists of pink paraffin wax molded into the shape of a star taper and contains a crystal or crystals. It measures approximately 6" in height and 3" at its widest width.

Item 3, Zodiac Candle: The candle consists of yellow paraffin wax molded into the shape of a star taper and contains a stone or stones. It measures approximately 6" in height and 3" at its widest width.

Item 4, Friendship Candle: The candle consists of pink, blue, green and orange paraffin wax molded into the shape of a star taper and contains a crystal heart, amethyst, jade and rose quartz. It measures approximately 6" in height and 3" at its widest width.

Item 5, The Little Angel Candle: The candle consists of blue, white and purple paraffin wax molded into the shape of a star taper and contains a pewter angel charm. It measures approximately 6" in height and 3" at its widest width.

Each candle is scented with various fragrances and is individually packaged in cellophane with a ribbon bow and a descriptive product card attached. Item 1 is available in a range of sizes and shapes varying in weight from 2 ounces to 22 ounces. Items 2 through 5 are also available in a range of sizes and shapes varying in weight from 6 ounces to 22 ounces.

The applicable subheading for Item 1, Christmas Memories Aroma Candle, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The general rate of duty will be 2.3 percent ad valorem.

The remaining candles marked Items 2 through 5 are composite goods. The essential character of the goods is that of a candle. HTS General Rule of Interpretation 3(b) is noted. Therefore, the applicable subheading for candles marked Items 2 through 5 will also be 3406.00.0000 HTS.

Based on the information submitted, all of the above described candles would be considered products of Canada.

Goods classifiable under subheading 3406.00.0000 HTS, which are products of Canada, are entitled to duty free treatment under the North American Free Trade Agreement 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 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

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