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February 17, 1999

CLA-2-34:RR:NC:2:236 D87425

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Robert C. Thompson
W. J. Byrnes & Co of Los Angeles, Inc.
P.O. Box 90595
Los Angeles, CA 90009

RE: The tariff classification of a candle from Hong Kong or China.

Dear Mr. Thompson:

In your letter dated January 19, 1999, on behalf of your client Gary Mandel Promotional Concepts, Inc., you requested a tariff classification ruling.

The sample submitted is a pillar candle decorated with multi- colored rectangular box shapes molded into its base and on its top. The candle measures approximately 4" in height and 4" in diameter. You indicate that paraffin wax of U.S.A. origin is exported to Hong Kong or China to be transformed into finished candles.

Paraffin wax of U.S.A. origin, manufactured into candles in another country, undergoes a substantial transformation and is no longer considered a product of U.S.A. origin for tariff purposes. Therefore, the country of origin of the candles is the country where the candles are manufactured, regardless of the origin of the wax.

The applicable subheading for the sample candle 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 Free.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the sample candle manufactured in China is within the scope of the antidumping duty order on petroleum wax candles from China. Candles manufactured in Hong Kong are not subject to the antidumping duty order.

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 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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