CLA-2-34:RR:NC:SP:237 H89302

Ms. Joanne Wright
880 Mandalay Ave. (Apt. N410)
Clearwater Beach, Florida 33767

RE: Classification of a pillar-shaped wax candle from South Africa.

Dear Ms. Wright:

In your letter dated March 5, 2002 you requested a tariff classification ruling.

Your sample consists of a white pillar-shaped wax candle measuring approximately 2 inches in diameter by 4 inches high. The obverse of the candle is decorated with a straight-edged multicolored paper label, which shows cartoon figures and measures 2-1/4 inches wide by 2-7/8 inches high. The reverse of the candle bears a scalloped-edged black and white label, which gives instructions on candle care and measures 2-7/8 inches wide by 3-1/2 inches high. The candle will be manufactured in South Africa from refined Chinese wax and South African cotton wicks. Your sample is being returned. The applicable subheading for the pillar-shaped wax wax candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. 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 the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division