CLA-2-34:RR:NC:2:236 B80550
Ms. Mariann McPherson
Administrative Coordinator
Candlemaker Inc.
17219-106 Avenue
Edmonton, Alberta Canada, T5S 1E7
RE: The tariff classification of Candles from Canada
Dear Ms. McPherson:
In your letter dated December 18, 1996, you requested a
tariff classification ruling.
The samples submitted are as follows:
Item 1, Christmas Memories Aroma Candle: The candle consists of
red, white and green paraffin wax molded into the shape of a star
taper. It measures approximately 6" in height and 3" at its
widest width.
Item 2, Forget Me Not Candle: The candle consists of pink
paraffin wax molded into the shape of a star taper and contains a
crystal or crystals. It measures approximately 6" in height and
3" at its widest width.
Item 3, Zodiac Candle: The candle consists of yellow paraffin wax
molded into the shape of a star taper and contains a stone or
stones. It measures approximately 6" in height and 3" at its
widest width.
Item 4, Friendship Candle: The candle consists of pink, blue,
green and orange paraffin wax molded into the shape of a star
taper and contains a crystal heart, amethyst, jade and rose
quartz. It measures approximately 6" in height and 3" at its
widest width.
Item 5, The Little Angel Candle: The candle consists of blue,
white and purple paraffin wax molded into the shape of a star
taper and contains a pewter angel charm. It measures
approximately 6" in height and 3" at its widest width.
Each candle is scented with various fragrances and is
individually packaged in cellophane with a ribbon bow and a
descriptive product card attached. Item 1 is available in a
range of sizes and shapes varying in weight from 2 ounces to 22
ounces. Items 2 through 5 are also available in a range of sizes
and shapes varying in weight from 6 ounces to 22 ounces.
The applicable subheading for Item 1, Christmas Memories
Aroma Candle, will be 3406.00.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for candles, tapers and
the like. The general rate of duty will be 2.3 percent ad
valorem.
The remaining candles marked Items 2 through 5 are composite
goods. The essential character of the goods is that of a candle.
HTS General Rule of Interpretation 3(b) is noted. Therefore, the
applicable subheading for candles marked Items 2 through 5 will
also be 3406.00.0000 HTS.
Based on the information submitted, all of the above
described candles would be considered products of Canada.
Goods classifiable under subheading 3406.00.0000 HTS, which
are products of Canada, are entitled to duty free treatment under
the North American Free Trade Agreement 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