CLA-2-34:RR:NC:2:236 D84912
Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, NY 10038
RE: The tariff classification of Candles from Mexico.
Dear Mr. Fitch:
In your letter dated November 16, 1998, on behalf of your
client, The Pomeroy Collection, you requested a tariff
classification ruling.
In your letter, you indicate that your client intended to
import paraffin of heading 2712 from China to Mexico. After
importation, the paraffin will be scented, colored, stabilized and
made into candles.
The applicable subheading for 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 1.2 percent ad valorem. Effective January 1, 1999, the rate of
duty will be Free. Articles classifiable under subheading
3406.00.0000 HTS, which are products of Mexico, are entitled to
duty free treatment under the North American Free Trade Agreement
(NAFTA) upon compliance with all applicable regulations.
In our opinion, candles made in Mexico from paraffin of
origin China have undergone substantial transformation in
accordance with the provisions of General Note 12(t) 134.10 and
will qualify to be marked made in Mexico. Candles made in Mexico
are not subject to Antidumping Duty Order A-570-504 on Petroleum
Wax Candles from China.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181).
This ruling is binding only as to the party to whom it is
issued and may be relied on only by that party.
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 212-466-5744.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division