The tariff classification of a holly leaf wax-filled container from China.

NY G87643 February 28, 2001 CLA-2-34:RR:NC:SP:237 G87643 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Magnolia Ma Premier Candle Corp. 1255 Fewster Drive Mississauga, ON L4W 1A3 Canada RE: The tariff classification of a holly leaf wax-filled container from China. Dear Ms. Ma: In your letter dated February 14, 2001, you request a tariff classification ruling. The sample that you submit, Item #F85, Lantern Candle, consists of a white colored scented candle poured into a wax container that measures approximately 6” in height and 4” in diameter and is decorated with molded holly leaves. The applicable subheading for Item #F85, Lantern 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. You have also inquired about the country of origin of a wax cylinder (with a hole) made in China, shipped to Canada for insertion of the wick, and then sent to the United States. It is our opinion that the wax cylinder is substantially transformed when inserted with a wick to form a candle, and that the country of origin for the product would be where the wick is inserted (Canada). Any questions that you have regarding Department of Commerce statistics should be addressed to them in writing at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division