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NY C87305

May 5, 1998

CLA-2-34:RR:NC:SP:236 C87305


TARIFF NO.: 3406.00.0000

Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, NY 10038

RE: The tariff classification of candles from Mexico.

Dear Mr. Fitch:

In your letter dated April 29, 1998, on behalf of The Pomeroy Collection, Ltd., you requested a tariff classification ruling.

The submitted samples consist of the following:

1. The "Gourd" votive candle which consists of a round molded glass container, measuring 3-3/4 inches high and is in the general shape of a gourd. The opening on top of the container measures approximately 2-3/8 inches in diameter. Prior to importation, the container will be filled with vanilla scented paraffin and a wick, both of U.S. origin.

2. The "Sun" votive candle which consists of a molded glass container, measuring 3-1/4 inches square and 3-1/4 inches high. Each of the four sides of the container bears a raised molded sunburst figure. Vanilla scented paraffin and a wick will be placed in the glass container in Mexico, forming a candle.

We consider both samples to be composite goods; the essential character of each is that of a candle.

The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The general rate of duty will be 1.2% ad valorem.

Articles classifiable under subheading 3406.00.0000, HTS, which are products of Mexico, may be 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 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.


Robert B. Swierupski

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