OT:RR:NC:N4:415
Christopher R. Kelly
Cernunnos Farms, Ltd.
673 2e Ave.
Montreal, QC H4G 2W7
Canada
RE: The country of origin and eligibility of the United States-Mexico-Canada Trade Agreement
(“USMCA”) for beeswax candles.
Dear Mr. Kelly:
In your letter dated August 10, 2025, you requested a country of origin and eligibility of the USMCA ruling.
Images were provided in lieu of samples.
The products under consideration are handmade pure beeswax candles.
Per your submission, these candles are made wholly from beeswax that is produced using 100 percent
Canadian beeswax. Per your correspondence, most of the wicks are sourced from Canada, with a small
number coming from the United States. Further, these candles are designed and produced within Canada.
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 USC § 4511(a)). General Note (“GN”)
11 of the Harmonized Tariff Schedule of the United States (“HTSUS”) implements the USMCA. GN 11(b)
sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN
11(b) states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if
(i) the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries
using non-originating materials, if the good satisfies all applicable requirements set forth in
this note (including the provisions of subdivision (o));
Since the subject candles are produced entirely in Canada exclusively from Canadian beeswax and Canadian
or United States sourced wicks, they are considered originating under GN 11(b)(ii). Accordingly, the
beeswax candles described above qualify for USMCA preferential tariff treatment. The merchandise will
therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws,
regulations, and agreements.
The marking statute, Section 304, Tariff Act of 1930, as amended (19 USC § 1304), provides that, unless
excepted, every article of foreign origin (or its cargo container) imported into the United States shall be
marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its cargo
container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the
English name of the country of origin of the article. Part 134 of the U.S. Customs and Border Protection
(“CBP”) Regulations (19 CFR Part 134) implements the country of origin marking requirements and
exceptions of 19 USC § 1304.
As these beeswax candles are considered originating goods, the country of origin for marking purposes will
be Canada.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of
the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate
and complete in every material respect. In the event that the facts are modified in any way, or if the goods do
not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a
request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts
described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division