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NY D80949

September 25, 1998

CLA-2-34:RR:NC:2:236 D80949


TARIFF NO.: 3406.00.0000

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy MI 48084-3163

RE: The tariff classification of Candles from Hong Kong.

Dear Mr. Vollmerhausen:

In your letter dated July 30, 1998, you requested a tariff classification ruling.

You indicate that the candles are made in a two step process where wax cores are first molded in China and, thereafter, sent to Hong Kong. In Hong Kong wicks are added to the wax cores; additional wax is added to the wax cores in a mold; the candles are polished and then decorated.

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 rate of duty will be 1.2 percent ad valorem.

For Customs purpose the country of origin for these candles will be Hong Kong. Accordingly, each item must be marked with the appropriate country of origin to comply with 19 C.F.R. 134.

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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