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NY F85058

April 4, 2000

CLA-2-59:RR:NC:TA:350 F85058


TARIFF NO.: 5907.00.8090

Mr. Lazzlo Hun
Hunco Ltd.
World Wide Imports
1945 Pembroke Road
Hollywood, FL 33020

RE: The tariff classification of a “candle” produced from cotton sailcloth embedded with bee wax, Kurkuma and other ingredients, for the treatment of ear problems, from Hungary.

Dear Mr. Hun:

In your initial letter dated February 6th and subsequent letter of March 28th, 2000 which provided further information, you requested a classification ruling.

Your February 6th letter mentioned four different “candles,” but per a recent telephone conversation with this office, you mentioned that you only seek classification advice concerning the candle dealing with ear problems.

Two identical samples were provided. You describe the product, in your correspondence, as consisting of woven sailcloth of 100% cotton, that has been dipped or impregnated with beeswax that has already been embedded with paraffin, Mountain crystal (rock crystal), Jordanian water, and Kurkuma (an ancient Indian natural herb which is not a narcotic or hallucinogen). This “coating” substance is visible to the naked eye. Before being rolled into a tube or “candle”, this material is rectangular in configuration and is not further made up in any way. The finished candle measures about 8 inches in length and ½ inch in diameter which appears to be formed from a rolled up material measuring about 8 x 4 inches (rectangular).

For the treatment of ear problems, this candle is designed to be held over the ear canal, and, when lit which allows the inner cone to fill with smoke, creates a vacuum, that according to your letter, “eliminates the negative energy and also assists in eliminating blockages in the body’s energy streams (channels).”

This product is not considered a candle in the traditional sense, i.e., to provide illumination, as specified in tariff heading 3406.00. Nor is it considered a medication of chapter 30 designed to treat a specific condition or disease.

The applicable subheading for the product will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated, or covered, not laminated, of cotton. The duty rate will be 2.3 percent ad valorem.

While discussed previously with you on the telephone, it is suggested that you contact the U.S. Food and Drug Administration, Division of Regulatory Guidance, HFF 314, 200 C Street, S.W., Washington, DC 20204, to make certain there are no restrictions regarding the importation of this merchandise.

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 George Barth at 212-637-7085.


Robert B. Swierupski

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