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NY F87384

May 23, 2000

CLA-2-34:RR:NC:SP:237 F87384


TARIFF NO.: 3406.00.0000

Ms. Maree Clancy
Casper Company, LLC
830 Post Road East
Westport, CT 06880

RE: The tariff classification of a wax-filled aluminum container from Hong Kong.

Dear Ms. Clancy:

In your letter dated May 11, 2000, you request a tariff classification ruling.

The photograph that you submit, "Wax-Filled Aluminum Container," consists of a candle poured into an aluminum container that measures approximately 3-1/2" in height and 2" in width and has a removable lid. You indicate that the empty container will be of Chinese origin and then shipped to Hong Kong to be filled with wax, packaged, and then shipped to the United States. It is our opinion that the empty 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 Hong Kong where the candle is poured.

The applicable subheading for "Wax-Filled Aluminum Container" 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. Candles in wax-filled containers poured in Hong Kong 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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