CLA-2-34:RR:NC:2:236 B83142

Ms. Cathy Schleiger
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of Wax Filled Crocks from Macau

Dear Ms. Schleiger:

In your letter dated March 13, 1997, on behalf of your client Great American Fun, you requested a tariff classification ruling.

The sample submitted consists of a scented purple candle poured in Macau into an earthenware crock that is made in China. The crock measures approximately 4" in height and 3" in diameter.

The applicable subheading for the wax candle and the earthenware crock 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 country of origin of this merchandise for Customs purposes is Macau.

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