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NY N023839




February 27, 2008

CLA-2-34:OT:RR:NC:SP:237

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 3406.00.0000

Ms. Nathalie Nadeau
Yves Rocher Amerique du Nord Inc.
Yves Rocher North America Inc.
2199 Boulevard Fernand Lafontaine
Quebec J4G 2V7 Canada

RE: Tariff classification and marking of a poured wax candle set from Hong Kong.

Dear Ms. Nadeau:

     In your letter received here on February 26, 2008 you requested a tariff classification and country of origin marking ruling. Your samples were examined and disposed of.

Reference No. 43673 Glass Candle Set consists of three wax candles poured in clear glass holders (1-3/4”D x 1-7/8”H) and a black rectangular compressed-wood base with oval cutouts (2-7/8”L x 2-1/2”W x 5/8”H). The empty glass holders and wood base are purchased from China. The wax is poured in Hong Kong and the set is put up for retail sale in Hong Kong. The candle wax consists of 100% paraffin wax. The glass holders with poured wax candles are individually shrink-wrapped, bubble-bagged and packaged together with the wood base in a plain white cardboard box for retail sale. The wax candles poured in glass holders impart the essential character of the set.

The applicable subheading for the set of three wax candles poured in glass holders and wood base packaged together for retail sale will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) 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 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 the marking laws and regulations. For country of origin marking purposes, a substantial transformation of an imported article occurs when it is used in manufacture, which results in an article having a name, character, or use differing from that of the imported article (19 CFR 134.35).

Based on your information, the empty glass holders and wood base are purchased from China. The wax is poured in Hong Kong and the set is put up for retail sale in Hong Kong. As a result, the Chinese wax that has been imported into Hong Kong has been substantially transformed into an article having a name (candle), character (finished wax candle with wick), or use (provides light) differing from that of the imported article (wax). Therefore, the country of origin of the 3 poured wax candles will be Hong Kong. However, the imported Chinese wood base has not been further worked or substantially transformed and remains a product of China. The glass holders with poured wax candles are individually shrink-wrapped, bubble-bagged and packaged together with the wood base in a plain white cardboard box for retail sale. Accordingly, the outside of each retail cardboard box shall be legibly, indelibly and permanently marked in a conspicuous place with “Candles Made in Hong Kong / Base Made in China”, pursuant to 19 U.S.C. 1304.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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