The tariff classification of candle from the Philippines

NY C80079 November 10, 1997 CLA-2-34:RR:NC:2:236 C80079 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Fred M. Hall Fred Hall & Associates Inc. P.O. Box 610867 DFW Airport, Texas 75261-0867 RE: The tariff classification of candle from the Philippines Dear Mr. Hall: In your letter dated September 22, 1997, on behalf of your client, Ocean to Ocean, you requested a tariff classification ruling. The sample submitted is a candle poured in the Philippines into a decal decorated glass jar with a stopper/closure. The jar measures approximately 7" in height and 4" in diameter. You indicate that the glass jar, decal and gift box are made in China. You also indicate that the wax and wick, master carton and labor to pack the final product are from the Philippines. The applicable subheading for the candle in the glass jar, packaged for retail sale, 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. For Customs purposes, the country of origin will be the Philippines. Articles classifiable under subheading 3406.00.0000 HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences upon compliance with all applicable regulations. Candles from the Philippines are not subject to the Antidumping duty order. 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 212-466-5744. Sincerely, Robert Swierupski Director National Commodity Specialist Division