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NY 807637




March 22, 1995

CLA-2-34:S:N:N7:236 807637

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Carolyn Paino
Vice President
J.J. Boll Associates, Inc.
147-45 Farmers Blvd.
Jamaica, NY 11434

RE: The tariff classification of Candles from Hong Kong.

Dear Paino:

In your letter dated February 28, 1994, on behalf of your client Mamiye & Co, you requested a tariff classification ruling.

The prospective import is a candle fitted into a drinking glass with a ribbon wrap around the glass. The drinking glass measure approximately 3 1/4 inches in high by 3 1/4 inches in diameter. The candle is approximately 3.57 times the value of the glass.

Based on value and use, it is our opinion that the candle conveys the essential character (GRI# 3(b)).

The applicable subheading for the Candle 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 4.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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