CLA-2-34:RR:NC:2:236 B84355
Ms. Paula Reeder
Lava Enterprises, Inc.
131 West Street
National City, CA 91950-7210
RE: The tariff classification of "Aromassage" and "Scents of
Java" Candles from Taiwan
Dear Ms. Reeder:
In your letter dated march 24, 1997, you requested a tariff
classification ruling.
The samples submitted are "Aromassage" and "Scents of Java"
candles, each poured into a frosted glass. Each glass measures
approximately 2 1/2" in length and 2" in diameter. These candles
will be imported and sold retail as a set of three in various
colors.
The applicable subheading for the "Aromassage" and the
"Scents of Java" candles, imported either individually or in sets
of three, 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.
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