The tariff classification of Moonlight Bay Gel-Scent Candle, Product# 735-010, 735-020, 735-030 and 735-040 from England

NY C82032 December 30, 1998 CLA-2-34:RR:NC:2:236 C82032 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Jim Reynolds John A. Steer Co. 28 S. Second Street Philadelphia, PA 19106 RE: The tariff classification of Moonlight Bay Gel-Scent Candle, Product# 735-010, 735-020, 735-030 and 735-040 from England Dear Mr. Reynold: In your letter dated November 20, 1997, on behalf of Kiwi Brands, Inc., you requested a tariff classification ruling. The prospective imports are scented candles poured into a glass container and will be sold in retail packages. In your letter, you indicate that your client intends to furnish all materials needed to manufacture these candles in England. These materials will consist of glass jars, wicks, fragrances, dyes, labels and cartons. Once arriving in England these materials will undergo a substantial transformation, thus creating a new product. As a result of the material transformation, these materials will not qualify as HTS 9802 components. For Customs purposes, the country of origin for these candles will be England. The applicable subheading for the Candles will be 3406.00.000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem. 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 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division