The tariff classification of Christmas gumdrop candles from China.

NY G89035 April 13, 2001 CLA-2-34:RR:NC:SP:237 G89035 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ron Reuben Danzas AEI Customs Brokerage Services 5510 West 102nd Street Los Angeles, CA 90045 RE: The tariff classification of Christmas gumdrop candles from China. Dear Mr. Reuben: In your letter dated March 28, 2001, on behalf of The Millworks Trading Company, Ltd., you request a tariff classification ruling. The sample that you submit, Item #D2141S, Christmas Gumdrop Candles, consists of assorted colored candles molded in the shapes of candy gumdrops that measure approximately 1-1/4” in height and 1-1/8” in diameter and are coated with a sugar-like glitter. Twelve candles will be packaged for retail sale in a circular shaped plastic container that measures approximately 2” in height and 4” in diameter. Although Item #D2141S, Christmas Gumdrop Candles, may be intended as a gift for use during the Christmas Holiday season, they are not in the shape of any motif associated exclusively with the Christmas Holiday season nor are they permanently decorated with such a motif. Therefore, the candles are not classifiable as a festive article. The applicable subheading for Item #D2141S, Christmas Gumdrop Candles, 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 if marking the plastic container holding the candles with a country of origin label rather than marking each individual candle is acceptable marking. 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 its 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 the exceptions of 19 U.S.C. 1304. An article is excepted from marking under 19 U.S.C. 1304 and 19 C.F.R. Part 134, if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the article by viewing the container in which it is packaged, the individual article would be excepted from marking under this provision. We find that the country of origin label “Made in China” affixed to the plastic container holding the candles satisfies the general marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported article, as long as the candles remain in the marked container until it reaches the ultimate purchaser (the public) and if the ultimate purchaser can tell the country of origin of the candles by viewing the marked container in which they are packaged. 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