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NY N005919





February 23, 2007

MAR-2:RR:NC:N2:237

CATEGORY: MARKING

Jeffrey A. Meeks
Meeks & Sheppard
1735 Post Road, Suite 4
Fairfield, Connecticut 06824

RE: Country of origin of a wax blank manufactured into a wax candle from China.

Dear Mr. Meeks:

In your letter dated January 24, 2007, on behalf of Williams-Sonoma Inc., you requested a country of origin ruling on a wax candle manufactured in China from a wax blank originating in Hong Kong.

A wax blank measuring 4 inches in diameter and 6 inches in height is manufactured by the melting and molding of wax in Hong Kong. The wax blank is shipped to China where it is manufactured and transformed into a candle by the insertion of a wick. Next, the wax candle is finished and decorated by the gluing of a sheet of bark that completely covers its sides. The wax candle is then packaged and shipped to Hong Kong for export to the United States.

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 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 exceptions of 19 U.S.C.1304. Section 134.1(b), Customs Regulations (19 CFR 134.1 (b)), defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of this part. A substantial transformation occurs "when an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing." See Texas Instruments, Inc. v. United States, 69 CCPA 152, 681 F.2d 778 (1982) (cited with approval in Torrington Co. v. United States, 764 F. 2d 1563, 1568 (1985)).

In this case, a wax blank manufactured by the melting and molding of wax in Hong Kong is shipped to China where it is then manufactured into a wax candle by the insertion of a wick and the gluing of a sheet of bark that completely covers its sides. The insertion of the wick transforms the wax blank into a functional wax candle. The outer bark shell enhances the appearance of the wax candle and imparts distinctive features or characteristics to the finished wax candle. As a result of the manufacturing in China, the wax blank is advanced in condition and value, takes a new name (wax candle), takes a new character (a decorative and functional lighting or heating or aroma producing device) and takes a new particular use (may now be lighted and burned to give light, heat or scent or used for celebration or votive purposes). Consequently, a substantial transformation has occurred and the country of origin is China.

Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. 177.2.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, by telephone (202) 482-3208 or (202) 482-1394, or website www.IA.ITA.DOC.GOV (click on "Import Administration Home Page" – click on "Decisions and Data" - click on "Scope Rulings: Candles from the PRC").

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 Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski Director,
National Commodity
Specialist Division

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