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NY R01644

April 11, 2005

CLA-2-34:RR:NC:SP:237 R01644


TARIFF NO.: 3406.00.0000

Ms. Emma Hipwell
O’Carroll’s Irish Epicurean Trading Ltd. Blainroe Upper
Wicklow, County Wicklow, Ireland

RE: Classification of scented wax candles poured in glass containers from Ireland.

Dear Ms. Hipwell:

In your letter dated March 18, 2005, on behalf of Bog Standard Products Ltd., you requested a tariff classification ruling.

Your eight Irish Scented Candles each consist of a scented wax candle poured in a 10cl (55mm D x 65mm H) or 30cl (80mm D x 95mm H) size clear glass container. The candles are available in eight color/fragrance combinations: #1 Irish Rose - pink/floral; #2 Irish Linen - white/crisp, fresh and lavender; #3 Irish Coffee - brown/coffee and chocolate; #4 Strawberry Jam - red/strawberry jam; #5 Irish Grass - green/freshly cut grass; #6 Irish Celebration - white/floral and vanilla; #7 Irish Sea - blue/ocean fresh; and #8 Irish Winter - white/cinnamon and cloves. Each candle is wrapped in tissue paper and retail packed in a gift type white cardboard box sealed with an attractive label.

The applicable subheading for the eight Irish Scented Candles poured in glass containers and retail packed will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

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 the merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.


Robert B. Swierupski

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