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NY F86238

April 26, 2000

CLA-2-34:RR:NC:SP:237 F86238


TARIFF NO.: 3406.00.0000

Mr. Fernando Escobar
Endar Corporation
43195 Business Park Drive
Temecula, CA 92590

RE: The tariff classification of a wax-filled container from Mexico.

Dear Mr. Escobar:

In your letter dated April 20, 2000, you request a tariff classification ruling.

The sample that you submit, "Botanical Inlaid Pillar Wax Holder," consists of a purple colored pillar shaped wax container that measures approximately 4" in height and 4" in diameter and is decorated with assorted purple colored plants embedded underneath the wax. You indicate that the empty wax container will be of Chinese origin and then shipped to Mexico to be filled with wax, packaged, and then shipped to the United States. It is our opinion that the empty wax container is substantially transformed into a composite good when filled with wax to form a candle, and that the candle conveys the essential character under GRI 3 (b). The country of origin for the wax-filled container will be Mexico where the candle is poured.

The applicable subheading for "Botanical Inlaid Pillar Wax Holder," will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The general rate of duty will be free.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. Candles in wax-filled containers poured in Mexico 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 F. Cantone at 212-637-7018.


Robert B. Swierupski

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