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NY C87307

May 5, 1998

CLA-2-34:RR:NC:SP:236 C87307


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, Inc., you requested a tariff classification ruling.

The submitted samples consist of the following:

1. The "Angel" votive candle which consists of a round molded glass container, with three convex angel figures molded into the sides. The article measures 3-1/2 inches high and has an inside diameter of 2-7/8 inches and an outside diameter of 3-3/8 inches. It has three molded seams on its sides. Around the top of the article is a raised lip, measuring 3/8 inch wide by 3/8 inch high. The outside of the raised lip has been painted gold. In Mexico, the article will be filled with vanilla scented paraffin and a wick, both of U.S. origin.

2. The "NOEL" votive candle consists of a blue molded glass container, measuring 3-1/2 inches square and 3-1/2 inches high. Each of the four sides of the container bears a raised molded letter, with the four letters spelling the word "NOEL". Vanilla scented paraffin and a wick will be placed in the glass container in Mexico, forming a candle.

We do not consider the "Angel" votive candle as a festive article; therefore, it is precluded from classification within Heading 9505. Regarding the "NOEL" votive candle, the Explanatory Notes to Heading 9505 preclude classification of candles such as the one submitted, within the Chapter.

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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