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NY G88663

March 28, 2001

CLA-2-95:RR:NC:SP:222 G88663


TARIFF NO.: 9505.10.2500

Mr. Ben Apolinario
Dalton International Limited
104 Delaware Avenue
Olyphant, PA 18447

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

Dear Mr. Apolinario:

In your letter dated March 15, 2001, you request a tariff classification ruling.

The samples and photographs that you submit, Item #C9999-00, Scents Of The Season Holiday Candle, consists of scented candles poured into three ceramic containers (designed as a Santa, Snowman, and Bear) that measure approximately 5-1/2” in height and 6” in diameter. The Snowman has holly leaves and holly berries on his hat, and the Bear is wearing a Santa hat with holly leaves and holly berries. The decorations cannot be removed without damage to the containers. You state that the ceramic containers will be made in China and the candles poured in either China or Hong Kong. It is our opinion that the ceramic 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 either China or Hong Kong depending upon where the candles are poured.

The applicable subheading for Item #C9999-00, Scents Of The Season Holiday Candle, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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