The tariff classification of White Candles from Japan

NY B82575 April 22, 1997 CLA-2-34:RR:NC:2:236 B82575 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Gloria M. Inaba North American Trading Co., Inc. 3969 Industrial Blvd West Sacramento, CA 95691 RE: The tariff classification of White Candles from Japan Dear Ms. Inaba: In your letter dated February 3, 1997, you requested a tariff classification ruling. The samples submitted are as follows: 1. A box of 80 white candles measuring approximately 1 3/4" in length and 4/16" in diameter. 2. A box of 30 white candles measuring approximately 5 1/8" in length and 3/8" in diameter. 3. A box of 12 white candles measuring approximately 7" in length and 1/2 " in diameter. All of the candles will be imported and sold in retail packages in the quantities indicated above. The applicable subheading for the White Candles 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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Custom Regulations (19 CFR 134.41(b), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1 (d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which is was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. If the candles are to be imported in boxes put up for retail as per the submitted samples, it is necessary to mark only the boxes. If the candles are to be imported in bulk and repacked in the United States for retail sale, the bulk containers must be marked in accordance with 19 CFR 134. However, under the provisions of 19 CFR 134.34, the retail boxes must be marked as authorized by the district (port) director when the candles are repacked for retail sale. 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