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NY E88316




November 8, 1999

LA-2-34:RR:NC:SP:236 E88316

CATEGORY: CLASSIFICATION

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 a grass candle from Taiwan.

Dear Ms. Kobs:

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

The sample that you submit, Style #71777B, 3 x 3 x 3" square grass candle, is a scented white colored candle molded in the shape of a cube that measures approximately 3" on all sides. The candle is decorated with blades of grass that measure approximately 2-7/8" in height and 1/16" in thickness and are embedded vertically around the outside of the candle.

You indicate that this sample is manufactured using a core candle measuring 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 #71777B, 3 x 3 x 3" square grass 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 Free.

Based on the information provided, the country of origin of the decorated candle remains that of Taiwan where the core candle is manufactured. Candles manufactured in Taiwan are not the subject of an antidumping duty order at this time. We are unable to issue a ruling on Style #71777D, 3x 3 x 6" square grass candle, Style #71777K, 6x 6 x 6 square 3 wick grass candle, Style #71203A, 3 x 3 round pillar shell candle, and Style #71203H, 6 x 6 round pillar 3 wick shell candle, without samples. Should you wish a ruling on these styles, please include samples with your resubmission.

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.

Sincerely,

Robert B. Swierupski
Director,

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