The tariff classification of Candles from the Philippines, Macao and Taiwan

NY C81365 December 2, 1997 CLA-2-34:RR:NC:2:236 C81365 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joan J. Baird Baird & Oswald, LLC 30 Oak Street Stamford, CT 06905 RE: The tariff classification of Candles from the Philippines, Macao and Taiwan Dear Ms. Baird: In your letter dated October 31, 1997, on behalf of your client, Apex Enterprises International Ltd., you request a tariff classification ruling on candles decorated in China. You indicate that the candles are made in a two step process where core candles may be first molded, or poured into clay bowls in either the Philippines, Macao or Taiwan and, thereafter, sent to China where decorative items such as leaves, dried flowers, pine cones, cinnamon sticks, and the like, are added to the core. The second step is done by inserting the core candle into a fitted container (or slightly larger mold) and adding the desired decorative items. For those core candles originally poured into clay bowls, the decorations are places on top of the core candle within the bowl. Melted wax is then poured around or onto the core candle and on top of the decorations to affix them to the core. In some cases additional decorative items are attached. All of the wax and decorative items are imported into China and are of non-Chinese origin. By volume, the core candle comprises 95% of the end product. You also submit exhibits and photographs which describe and illustrate the items you wish to import. Items 71275A, 71275B, 71275C, 71275D, 71275E, 71275F, 71275G, 71275H, 71275I, 71275J, 71166A, 71166B, 71166C, 71166D, 71166E, 71166F, 71166G, 71166H, 71166I and 71166J are cubed pillar type candles inlaid with various decorations. These items are individually packaged in plastic with or without a ribbon and bow. Items 71416A, 71416B, 71416C, 71416D, 71416E, 71416F, 71416G, 71416H and 71416I are round pillar type candles inlaid with various decorations. These items are individually packaged in plastic bags tied with a gold rope bow at the top. Items 71429G, 71430G, 71433G, 71434G, 71436G, 71439G, 71442G, 71443G, 71454S, 71455S, 71458S, 71464S, 71470S, 71477G, 71478G, and 71482G are candles poured into various size and shape of terra cotta pots paint gold or silver. 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, tapers and the like. The rate of duty will be 2.3 percent ad valorem. For Customs purpose the country of origin for these items will be either the Philippines, Macao or Taiwan, depending on where the core candles are made. Accordingly, each item must be marked with the appropriate country of origin to comply with 19 CFR 134. 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division