CLA-2-34:RR:NC:SP:236 E80394
Ms. Sharon Wong
Premier Candle Corporation
1255 Fewster Drive
Mississauga, ON L4W 1A3
Canada
RE: The tariff classification of candles from China, Hong Kong, and Canada.
Dear Ms. Wong:
In your letter dated April 12, 1999, you requested a tariff classification ruling.
The submitted samples are as follows:
1. Candle Molded With Holly Leaves And Berries is a pillar type candle measuring approximately 6" in height and 3" in diameter. It is made in China of petroleum wax and is decorated with holly leaves and berries that cannot be removed without damage to the shape of the candle.
2. “Snowman Floater” Candle is a candle molded in the shape of a snowman. The candle is made in China of petroleum wax and measures approximately 3" in height and 2" at its widest width. The snowman is depicted in profile.
3. “Snowman 3-D Tea Light” Candle is a candle made in China of petroleum wax and measures approximately 3" in height and 1-1/2" inches in diameter. The snowman is molded to the tea light base and is a full-bodied three dimensional wax form which exceeds its 1-1/2" diameter x 3/4" height container.
Photographs of one heart shaped wax filled tin container with floral pattern and one gold colored round wax filled tin container were also submitted with your request. Both tin containers measure approximately 1-1/2" in height and 2" across their widest point and both containers have lids. You indicate that the empty tin containers will be of Chinese origin. The containers are shipped to Hong Kong or Canada to be filled with wax, packaged and shipped to the United States. It is our opinion that the tin containers are substantially transformed into a composite good when filled with wax to form a candle. The candle conveys the essential character under GRI 3 (b). The country of origin for the products would be either Hong Kong or Canada depending upon where the candles are poured.
The applicable subheading for the sample Candle Molded With Holly Leaves and Berries will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be Free.
The applicable subheading for the “Snowman Floater” Candle, “Snowman 3-D Tea Light” Candle, and the wax filled container candles will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be Free.
The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, and novelty candles designed solely for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, the submitted samples are not within the scope of the antidumping duty order on petroleum-wax candles from China. Candles in wax filled containers poured in Hong Kong or Canada are not the subject of an antidumping duty order at this time.
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 212-637-7062.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division