The tariff classification of Candles from Macao, decorated in China.

NY D82781 October 22, 1998 CLA-2-34:RR:NC:2:236 D82781 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Christine Basile Kohl's Department Stores, Inc. N 56 W 1700 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of Candles from Macao, decorated in China. Dear Ms. Basile: In your letter dated September 21, 1998, you requested a tariff classification ruling. You indicate that the sample candles, Styles #8X0404 and #978322d, are made in a two step process where candles made in Macao are inserted into an outer shell. The outer shell (1/4" x 1/2" thick) will contain seashells and watermelon slices. Further assembly work such as attaching seashells and watermelon slices will be conducted in China. Style #8X0404 is a pillar candle inlaid with watermelon slices. This candle measure approximately 4 1/4" in height and 4" in diameter and is individually packaged in plastic with a ribbon and bow. Style # 978322d is a square column type candle inlaid with seashells. This candle measures approximately 3 1/4" square by 6" in height and is individually packaged in plastic with a ribbon and bow. The applicable subheading for all of the above 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 1.2 percent ad valorem. For Customs purposes, the country of origin for these candles will be Macao, where the core candles are made. Accordingly, each candle must be marked with the appropriate country of origin to comply with 19 CFR 134. 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. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division