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 > 2001 NY Rulings > NY G86083 - NY G86147 > NY G86110

Previous Ruling Next Ruling
NY G86110

January 16, 2001

CLA-2-34:RR:NC:SP:237 G86110


TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of wax-filled containers from Hong Kong.

Dear Mr. Epstein:

In your letter dated January 8, 2001, on behalf of your client, Avon Products, Inc., you request a tariff classification ruling.

You submit the following samples:

PP #1003649, Square Shaped Candle, consists of a white colored candle poured in a square lipped aluminum container that measures approximately 2-1/4" in height and 3-1/2" square.

PP #1003669, Triangular Candle, consists of a white colored candle poured in a triangular shaped aluminum container that measures approximately 2-1/2" in height and 4" across (from point to point).

PP #1003673, Hexagonal Candle, consists of a white colored candle poured in a hexagonal shaped aluminum container that measures approximately 2-1/4" in height and 4-1/2" across (from point to point).

Your samples are being returned upon your request.

You indicate that the empty aluminum containers and wax will be of Chinese origin. The containers are shipped to Hong Kong to be filled with the wax, packaged and shipped to the United States. It is our opinion that the aluminum containers are substantially transformed into a composite good when filled with wax to form a candle. The candle conveys the essential character under GRI 3 (b). The country of origin for the products would be Hong Kong where the candles are poured.

The applicable subheading for the above described samples 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

Previous Ruling Next Ruling

See also: