NY a83531: The tariff classification of Floating Light (Candle) from Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A83531

                          May 31,1996

CLA-2-34:RR:NC:FC:236 A83531  

CATEGORY:  Classification

TARIFF NO.: 3406.00.0000

Mr. Ozkan Erenoglu
President
Atakan Distribution Import & Export, Inc.
7204 Sipes Lane
Annandale VA 22003

RE:  The tariff classification of Floating Light (Candle) from
     Taiwan

Dear Mr. Erenoglu:

     In your letter dated May 8, 1996, you requested a tariff
classification ruling.

     The sample submitted, Floating Light, is a novelty candle.
Floating Light is sold in retail packages containing two bottles
of special fuel, two wicks, two patented floating plates and two
bags of dye.  The floating light candle technique operates as
follows: 1) A glass vessel is filled with water until it is
approximately 70% full. 2)The dye is stirred in. 3) One bottle of
the fuel is poured into the glass gradually. 4) The wick is fixed
to the floating plate. 5)The floating plate is placed between the
fuel and water. 6)The wick is ignited.  

     The applicable subheading for the Floating Light will be
3406.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for candles, tapers and the like.  The rate
of duty will be 3.5 percent ad valorem.   

     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,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division