N352220 N3 Ruling Active

The country of origin and eligibility of the United States-Mexico-Canada Trade Agreement (“USMCA”) for beeswax candles.

Issued September 8, 2025 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1930, 2025, 2018, 1304, 4511, 2020

Headings: 1930, 2025, 2018, 1304, 4511, 2020

USMCA: Yes

Product description

The country of origin and eligibility of the United States-Mexico-Canada Trade Agreement (“USMCA”) for beeswax candles.

Full text

N352220
September 8, 2025
OT:RR:NC:N4:415
CATEGORY: Origin; Trade Programs Christopher R. Kelly Cernunnos Farms, Ltd. 673 2e Ave. Montreal, QC H4G 2W7 Canada RE: The country of origin and eligibility of the United States-Mexico-Canada Trade Agreement (“USMCA”) for beeswax candles. Dear Mr. Kelly: In your letter dated August 10, 2025, you requested a country of origin and eligibility of the USMCA ruling. Images were provided in lieu of samples. The products under consideration are handmade pure beeswax candles. Per your submission, these candles are made wholly from beeswax that is produced using 100 percent Canadian beeswax. Per your correspondence, most of the wicks are sourced from Canada, with a small number coming from the United States. Further, these candles are designed and produced within Canada. The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 USC § 4511(a)). General Note (“GN”) 11 of the Harmonized Tariff Schedule of the United States (“HTSUS”) implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if (i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries;

(ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (iii) the good is a good produced entirely in the territory of one or more USMCA countries using non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); Since the subject candles are produced entirely in Canada exclusively from Canadian beeswax and Canadian or United States sourced wicks, they are considered originating under GN 11(b)(ii). Accordingly, the beeswax candles described above qualify for USMCA preferential tariff treatment. The merchandise will therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and agreements. The marking statute, Section 304, Tariff Act of 1930, as amended (19 USC § 1304), provides that, unless excepted, every article of foreign origin (or its cargo container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its cargo container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 USC § 1304. As these beeswax candles are considered originating goods, the country of origin for marking purposes will be Canada. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for) Denise Faingar Acting Director National Commodity Specialist Division

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