Tariff classification and country of origin marking of a scented wax candle poured in a ceramic holder from Vietnam.

N029244 June 26, 2008 CLA-2-34:OT:RR:E:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, Florida 33301 RE: Tariff classification and country of origin marking of a scented wax candle poured in a ceramic holder from Vietnam. Dear Mr. Crago: In your letter dated May 23, 2008 you requested a tariff classification and country of origin marking ruling. Item No. A072QA00586 Christmas Ornament Filled Candle is described as a scented paraffin wax candle poured in a Christmas ornament shaped ceramic holder with the raised words “HO HO” written across the side. The item will come decorated in 4 assorted colors/scents: red/red wax/bayberry, blue/white wax/peppermint, gold/ivory wax/vanilla, and green/green wax/pine. The applicable subheading for the scented wax candles poured in ceramic holders 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 free.      The scented wax candle poured in a ceramic holder will be manufactured in Vietnam. The ceramic holder, which is made in China, will be shipped to a factory in Vietnam. In Vietnam, scented paraffin candle wax will be poured into the ceramic holder along with a wick. For marking purposes the country of origin of the scented wax candle poured in a ceramic holder will be Vietnam. In accordance with the provisions of Part 134 of the Customs Regulations (19CFR134) the imported item shall be legibly, indelibly and permanently marked in a conspicuous place: "Made in Vietnam". 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 control number shown 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 Swierupski Director, National Commodity Specialist Division