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NY N003183




November 22, 2006

CLA-2-34:RR:NC:237

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 3406.00.0000

Ms. Debbie Bell
Bealls Department Store, Inc.
P. O. Box 25207
Bradenton, Fl 34206-5207

RE: The tariff classification and country of origin marking of two pillar shaped wax candle sets with resin bases from China.

Dear Ms. Bell:

In your letter dated November 7, 2006, you requested a tariff classification and country of origin marking ruling. Styles # G60306 and LS60224RD Candle Sets each consist of a pillar shaped paraffin wax candle (3”D x 4”H) and painted resin base (approximately 4.75”D x 0.5”H) decorated with coral, tropical fish and seashells all tied together with ribbon. Your samples are being returned.

The applicable subheading for the pillar shaped wax candle sets with resin bases 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 will be free.

Based on your information, the wax candle will be produced in a factory in Vietnam. In Vietnam it will be wrapped in cellophane, placed on a resin base from China and tied together with a textile ribbon and bow for retail sale. Therefore, for marking purposes the country of origin of the candle will be Vietnam and the country or origin of the base will be China. In accordance with the provisions of Part 134 of the Customs regulations (19CFR134) the imported article shall be legibly, indelibly and permanently marked in a conspicuous place: “Candle Made in Vietnam” and “Base Made in China”.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director,

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