CLA-2-34:S:N:N1:236 871165

Mr. Christopher L. Thayer
Attorney in Fact
Hallmark Cards Inc.
Kansas City, Missouri 64141

RE: The tariff classification of Candles from Hong Kong

Dear Mr. Thayer:

In your letter dated January 31, 1992 you requested a tariff classification ruling.

The prospective imports are four candles described as follows:

WCD3088 Bells Unity Candle (Pillar) WCD3087 Unity Candle w/Floral Attachment (Pillar) WCD4000 Unity Candle w/Stoneware Medallion (Pillar) WCD6211 Candles w/Floral Attachments (Taper) The applicable subheading for the above candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The rate of duty 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