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NY E89050

November 8, 1999

LA-2-34:RR:NC:SP:236 E89050


TARIFF NO.: 3406.00.0000

Ms. Sandra Kobs
Kohl's Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of pillar cane candles from Taiwan.

Dear Ms. Kobs:

In your letter dated October 22, 1999, you request a tariff classification ruling.

The samples that you submit are Style #71376A and Style #71376E. Style #71376E is a scented white colored pillar candle that measures approximately 7" in height and 4" in diameter. The candle is decorated with strips of bamboo that measure approximately 7" in height and 1/8" in thickness and are embedded vertically around the outside of the candle. Style #71376A is a scented white colored pillar candle that measures approximately 3-1/4" in height and 3-1/4" in diameter and is decorated similar to Style #71376E.

You indicate that these samples are manufactured using core candles measuring 6" in height x 3" in diameter and 3" in height x 3" in diameter made in Taiwan. The core candles are shipped to China for assembly of the exterior decorations which are made in China and the Philippines. The fragrance is made in the United States. You also indicate that in some instances the core candles may be ironed or molded to a smaller diameter to accommodate decorations, and that the wax used to mold the decorations and the core is from Taiwan.

The applicable subheading for Style #71376E and Style #71376A 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 Free.

Based on the information provided, the country of origin of the decorated candles remains that of Taiwan where the core candles are manufactured. Candles manufactured in Taiwan are not the subject of an antidumping duty order at this time.

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 212-637-7062.


Robert B. Swierupski

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