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NY E86534




September 1, 1999

LA-2-34RR:NC:SP:236 E86534

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Ben Fruehman
Atlantic Candles Ltd.
236 A Water Street
Compartment 10
Yarmouth, Nova Scotia B5A 4PB
Canada

RE: The tariff classification of a "Gel Wax Candle" from Canada.

Dear Mr. Fruehman:

In your letter dated August 23, 1999, you request a tariff classification ruling.

The sample that you submit, "Gel Wax Candle", consists of a clear gel candle poured into a cube shaped glass container that measures approximately 3" on all sides. Inside the glass container, there is blue colored gravel at the bottom, along with silver colored decorations, including miniature stars and frill. There is the silver colored numeral "2000" on one side of the container and a silver colored star on another side. The gel is stated to be made of mineral oil from the United States. The glass container is made in Spain. The wick and colored gravel made in Germany. The miniatures made in Taiwan.

The applicable subheading for the item will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 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 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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