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NY H82725

June 26, 2001

CLA-2-34:RR:NC:SP:237 H82725


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 a Honeydew Melon Poured Wax Candle from Hong Kong.

Dear Mr. Epstein:

In your letter dated June 19, 2001, on behalf of your client, Avon Products, Inc., you request a tariff classification ruling.

The sample that you submit, PP #220433, Honeydew Melon Poured Wax Candle, consists of a white colored scented candle poured into a ceramic container that measures approximately 2-1/2” in height and 3-1/2” in diameter and is decorated with assorted embossed fruit.

You indicate that the empty container and wax will be of Chinese origin and then shipped to Hong Kong, where the candle is poured. It is our opinion that the ceramic container is 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 product would be Hong Kong where the candle is poured, and should be marked accordingly.

Your sample is being returned upon your request.

The applicable subheading for PP #220433, Honeydew Melon Poured Wax Candle, 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.

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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