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885353 88 Ruling Active

The tariff classification of Candle Poured in Jar from HongKong.

Issued May 18, 1993 by U.S. Customs and Border Protection.

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88 885353 (May 18, 1993)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The prospective import is a scented strawberry candle poured into a glass jar measuring approximately 2 1/4" by 1 3/4" and enclosed with a cork. The following is the cost breakdown: Candle 28 cents Glass Jar 10 cents Based on value and use, the candle conveys the essential character (GRI # 3(b)).

Full text

NY 885353 May 18, 1993 CLA-2-34:S:N:N7: 236 885353 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. E. W. Pluemer World Commerce Services, Inc. P.O. Box 5346 San Pedro, CA 90733 RE: The tariff classification of Candle Poured in Jar from Hong Kong. Dear Mr. Pluemer: In your letter dated April 9, 1993, on behalf of your client Falcon Implex Inc., you requested a tariff classification ruling. The prospective import is a scented strawberry candle poured into a glass jar measuring approximately 2 1/4" by 1 3/4" and enclosed with a cork. The following is the cost breakdown: Candle 28 cents Glass Jar 10 cents Based on value and use, the candle conveys the essential character (GRI # 3(b)). The applicable subheading for the Candle Poured in Jar will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The duty rate will be 5.8 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 New York Seaport 

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