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888752 88 Ruling Active

The tariff classification of a Scented Candle from Hong Kong.

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

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88 888752 (August 18, 1993)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a Scented Candle from Hong Kong.

CBP rationale

The applicable subheading for the Scented Candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.

Full text

NY 888752 August 18, 1993 CLA-2-34:S:N:N7:236 888752 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Barbara Willey Senior Manager (Import/Export) Applause Inc. 6101 Variel Avenue Woodland Hills, CA 91365-4183 RE: The tariff classification of a Scented Candle from Hong Kong. Dear Ms. Willey: In your letter dated July 27, 1993, you requested a tariff classification ruling. The prospective import consists of a fragrance candle which has been poured into bail type vacuum storage jar. The jar measures 5 1/2 high by 3 3/4 in diameter. The jar is valued at $0.97. The poured wax, wick and labor are valued at $1.25. In our opinion the essential character is conveyed by the poured candle. The applicable subheading for the Scented Candle 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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