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NY N016511

September 12, 2007



Mr. Tsoi Wan Wah
General Manager
Connect Industrial Ltd.
Lots 2609-2616
Shan Ha Road
Yuen Long, N.T.
Hong Kong

RE: Tariff classification and country of origin marking of a wax candle poured into a ceramic holder from Hong Kong.

Dear Mr. Tsoi Wan Wah:

In your letter dated August 13, 2007 you requested a tariff classification and country of origin marking ruling.

The Wax Filled Ceramic Container is described as a candle consisting of a wick and 90 grams of wax poured into a ceramic holder measuring approximately 3 inches in height by 3 inches in width. The ceramic holder is made in China. The origin of the wax is not provided. The pouring of wax into its holder and retail packaging are all done in Hong Kong. When a candle is poured into its holder and imported as a composite good, the essential character of the article is generally represented by the candle, if the holder is a relatively inexpensive item. In this case the wax candle imparts the essential character of the article.

The applicable subheading for the wax candle poured into a ceramic holder will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C.1304. Section 134.1(b), Customs Regulations (19 CFR 134.1 (b)), defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of this part. A substantial transformation occurs "when an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing." See Texas Instruments, Inc. v. United States, 69 CCPA 152, 681 F.2d 778 (1982) (cited with approval in Torrington Co. v. United States, 764 F. 2d 1563, 1568 (1985)).

The issue is whether pouring a wax candle (origin not provided) in Hong Kong into a ceramic holder from China effects a substantial transformation. In determining whether a substantial transformation has occurred, we must decide whether the candle wax and ceramic holder emerge from the processing with a new name, character, or use which differs from the original material subjected to the process. In this case, the candle wax (regardless of origin) and ceramic holder from China are substantially transformed into a poured candle from Hong Kong. Therefore, the country of origin of the wax candle poured into a ceramic holder is Hong Kong. In accordance with the provisions of Part 134 of the Customs regulations (19CFR134) the outside of the ceramic holder of the poured wax candle shall be legibly, indelibly and permanently marked in a conspicuous place: "Made in Hong Kong".

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.


Robert B. Swierupski
National Commodity

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