The tariff classification of candles from China and Mexico

NY B80581 May 21, 1997 CLA-2-34:RR:NC:2:236 B80581 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Santina Busa Knowlton Cosmetics International 1415 32nd Avenue Montreal, Quebec, Canada H8T 3J1 RE: The tariff classification of candles from China and Mexico Dear Ms. Busa: In your letter dated January 2, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Item #1. MG 4000 (3 pack mini candle gift set) consists of three scented candles poured into cube like glass jars and is corked in China. Floral decorative toppers from China are glued on the corks in Canada. Each glass mini candle measures approximately 2 1/2" in height and 1 1/2" square. The set is packed in an acetate container in Canada. Item #2. MG 9010 consists of a vanilla scented candle poured into a 20 ounce cube-like glass jar and is corked in China. A floral decorative topper from China is glued on the cork in Canada. The glass measures approximately 6" in height and 3 3/4" square. Item #3. MG 9130 consists of a pink candle poured into a 16 ounce glass jar with potpourri encased in the topper. The glass jar measures approximately 5 1/2" in height and 3 3/4" in diameter, and is tied at the neck with several turns of hemp with a descriptive card attached. The label indicates it is hand made in Mexico. Item #4. MG 9203 consists of a white scented column candle with decorative eucalyptus leaves embedded around its side wall. The candle measures approximately 3" in height and 4" in diameter. The candle is wrapped in clear plastic, and is tied with hemp at the top with a descriptive card attached. The label indicates it is hand made in Mexico. Item #5. MG 9303 consists of a white scented hexagonal column candle decorated with potpourri embedded around its walls. The candle measures approximately 3" in height and 3" across its base. The candle is wrapped in clear plastic, and is tied with hemp at the top with a descriptive card attached. The label indicates that it is hand made in Mexico. The applicable subheading for all of the above items will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, taper and the like. The rate of duty will be 2.3 percent ad valorem. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives and various wax-filled containers are subject to the antidumping duty order on petroleum-wax candles from China. In our opinion Items #1 and #2 (MG 4000 and MG 9010) are within the scope of the antidumping duty order and would be subject to antidumping duties upon entry into the United States, regardless of whether they are assembled for retail sale in Canada or in China. We also note that the labels on these items must indicate the Country of Origin as China in accordance with the provisions of 19 CFR 134. We suggest that you provided detailed information concerning the manufacture of candles made in Mexico for consideration under the North American Free Trade Agreement in a separate ruling request. This ruling is being issued under the provisions of Section 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 V. Gualario at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division