The tariff classification of a candle from Guatemala

NY B84053 April 21, 1997 CLA-2-34:RR:NC:2:236 B84053 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Al Andrews Circle International, Inc. 3275 Alum Creek Drive, Suite 200 Columbia, Ohio 43207 RE: The tariff classification of a candle from Guatemala Dear Mr. Andrews: In your letter dated March 28, 1997, on behalf of your client Bath & Body Works, Inc., you requested a tariff classification ruling. The sample submitted consists of a scented pink wax candle poured in Guatemala into a ceramic container that is imported from China. The container measures approximately 3 1/2" in height and 3 1/2" in diameter. The applicable subheading for the wax candle and the ceramic container into which it is poured 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 2.3 percent ad valorem. The county of origin of this merchandise for Customs purposes is Guatemala. Articles classifiable under subheading 3406.00.0000 HTS, which are products of Guatemala, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 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 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division