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NY D84912

December 18, 1998

CLA-2-34:RR:NC:2:236 D84912


TARIFF NO.: 3406.00.0000

Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, NY 10038

RE: The tariff classification of Candles from Mexico.

Dear Mr. Fitch:

In your letter dated November 16, 1998, on behalf of your client, The Pomeroy Collection, you requested a tariff classification ruling.

In your letter, you indicate that your client intended to import paraffin of heading 2712 from China to Mexico. After importation, the paraffin will be scented, colored, stabilized and made into candles.

The applicable subheading for candles 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 1.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be Free. Articles classifiable under subheading 3406.00.0000 HTS, which are products of Mexico, are entitled to duty free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations.

In our opinion, candles made in Mexico from paraffin of origin China have undergone substantial transformation in accordance with the provisions of General Note 12(t) 134.10 and will qualify to be marked made in Mexico. Candles made in Mexico are not subject to Antidumping Duty Order A-570-504 on Petroleum Wax Candles from China.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling is binding only as to the party to whom it is issued and may be relied on only by that party.

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.


Robert B. Swierupski

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