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NY B81621

February 26, 1997

CLA-2-34:RR:NC:2:236 B81621


TARIFF NO.: 3406.00.0000

Mr. Ray Pearson
Senior Buyer/Import Coordinator
LAVA Enterprises, Inc.
131 West 33rd Street
National City, CA 91950-7210

RE: The tariff classification of Sand Candle from Hong Kong

Dear Mr. Pearson:

In your letter dated January 28, 1997, you requested a tariff classification ruling.

The sample submitted is a green round candle measuring 3.5" in height and 3.5" in diameter. The candle is encased into a 3/8" thick coating of compressed sand, which serves as a container. The container is stated to be non-refillable. Two designs (opposite each other) are punched out of the sand coating to reveal a glowing effect through the sand when the candle is lit. The designs will include: seahorse, dolphin, snowman and angel. The candles will be imported in five colors: natural sand, red, green, blue and gold.

The Sand Candle is a composite good consisting of a candle and a sand container. The essential character of the good is that of a candle. General Rule of Interpretation 3 (b) is noted. Therefore, the applicable subheading for the Sand 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 2.3 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 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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