United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B86269 - NY B86333 > NY B86293

Previous Ruling Next Ruling
NY B86293




July 16, 1997

CLA-2-34:RR:NC:2:236 B86293

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Joan J. Baird
Baird & Oswald, LLC
30 Oak Street
Stamford, CT 06905

RE: The tariff classification of Candles from the Philippines, Macao and Taiwan

Dear Ms. Baird:

In your letter dated June 5, 1997, on behalf of your client Apex Enterprises International Ltd., you request a tariff classification ruling on candles decorated in China.

You indicate that the candles are made in a two step process where core candles may be first molded, or poured into clay bowls in either the Philippines, Macao or Taiwan and, thereafter, sent to China where decorative items such as leaves, dried flowers, pine cones, cinnamon sticks, and the like, are added to the core. The second step is done by inserting the core candle into a fitted container (or slightly larger mold) and adding the desired decorative items. For those core candles originally poured into clay bowls, the decorations are places on top of the core candle within the bowl. Melted wax is then poured around or onto the core candle and on top of the decorations to affix them to the core. In some cases additional decorative items are attached. All of the wax and decorative items are imported into China and are of non-Chinese origin. By volume, the core candle comprises 95% of the end product. You also submit exhibits and photographs which describe and illustrate the items you wish to import.

Items 71060, 71062, 71064, 71177, 71178 and 71263 are round pillar type candles fitted into terra cotta pots. Various decorations are also added to the pots. These items are individually packaged in plastic bags tied with a hemp bow at the top.

Items 71001B, 71013B, 71011D, 71012D, 71020D and 71022 are either cubed or rectangular pillar type candles inlaid with various decorations. These items are individually packaged in plastic bags tied with a hemp bow at the top.

Items 71002A, 71002C, 71018C, 71167C, 71212C and 71235A are round pillar type candles inlaid with various decorations. These items are individually packaged in plastic bags tied with a hemp bow at the top.

Items 71035, 71036, 71049, 71055, 71254 and 71259 are candles poured into terra cotta pots and are topped with various waxed decoration.

The applicable subheading for all of the above items 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.

For Customs purpose the country of origin for these items will be either the Philippines, Macao or Taiwan, depending on where the core candles are made. Accordingly, each item 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: