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NY F87059

May 19, 2000

CLA-2-34:RR:NC:SP:237 F87059


TARIFF NO.: 3406.00.0000

Mr. Patrick Fullam
A.N. Deringer, Inc.
173 W. Service Road
Champlain, N.Y. 12919

RE: The tariff classification of a fruit candle in a jar from China.

Dear Mr. Fullam:

In your letter dated May 11, 2000, on behalf of CSI International of Montreal, Quebec, Canada, you request a tariff classification ruling.

The sample that you submit, Fruit Candle In A Jar, consists of a clear gel candle poured into a glass jar container filled with molded individual paraffin wax pieces of fruit. The glass jar measures approximately 5" in height and 4" in diameter and has a resealable hinged lid. You state that the jelly wax is made in Singapore of an aliphatic (paraffin) hydrocarbon candle fuel. The candle wick is made in Germany. The wax fruit pieces and the glass jar are made in China. Finally, the glass jar will be filled with the jelly wax, wax pieces, and wick in China, packaged, and then shipped to the United States. It is our opinion that the glass jar 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 China where the candle is poured.

The applicable subheading for Fruit Candle In A Jar 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 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. In our opinion, Fruit Candle In A Jar poured in China is within the scope of the antidumping duty order on petroleum wax candles from China.

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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