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NY C87306




May 5, 1998

CLA-2-34:RR:NC:SP:236 C87306

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, NY 10038

RE: The tariff classification of candles from Mexico.

Dear Mr. Fitch:

In your letter dated April 29, 1998, on behalf of The Pomeroy Collection, Ltd., you requested a tariff classification ruling.

The submitted samples consist of the following:

1. The "Metro" which consists of an iron stand measuring approximately 7 inches high. The stand holds a frosted glass vessel with a rounded bottom that measures 3-3/4 inches high and approximately 3-5/8 inches in diameter at the top. The glass vessel has been filled with vanilla scented paraffin into which a wick has been inserted to form a candle.

2. The "Galileo" which consists of an iron stand measuring approximately 5-3/4 inches high, which has been painted a gold color. The stand holds a glass vessel with a rounded bottom that measures approximately 4-1/2 inches high and approximately 4 inches in diameter at the top. The glass vessel has been filled with vanilla scented paraffin into which a wick has been inserted to form a candle.

We consider both samples to be composite goods; the essential character of each is that of a candle.

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 general rate of duty will be 1.2% ad valorem.

Articles classifiable under subheading 3406.00.0000 HTS, which are products of Mexico, may be entitled to duty free treatment under the North American Free Trade Agreement upon compliance with all applicable regulations.

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.

Sincerely,

Robert B. Swierupski

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