The tariff classification and country of origin marking of a candle making kit assembled in Canada

NY C84761 March 10, 1998 CLA-2-95:RR:NC:SP:225 C84761 CATEGORY: Classification and Marking TARIFF NO.: 9503.70.0000 Mr. Bernie Fillatreault Amav Industries Ltd. 4505 Hickmore Street St-Laurent, Quebec Canada H4T 1K4 RE: The tariff classification and country of origin marking of a candle making kit assembled in Canada Dear Mr. Fillatreault: In your letter dated February 16, 1998 you requested a tariff classification and country of origin marking ruling for your product "Candlelight Creations". A sample was submitted with your letter for review, as well as a product illustration for use on the retail package. The illustration is printed with a country of origin legend. The item consists of 6 bags (assorted colors) of granular wax, 5 glass cups, 1 scoop, wicks, a shaping tool, wick holders and instructions. Upon pouring the colored wax granules into the glass cups you may use the shaping tool to create various patterns in the wax. Two versions of the retail packaging exist. The first style is a simple closed cardboard box and the second is a plastic container. The articles, when imported retail packed, work together to create an educational toy craft kit classifiable in Chapter 95. The applicable subheading for the "Candlelight Creations" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. In regards to your question on the proper country of origin marking for the "Candlelight Creations" you have informed us of the following: 1) the glass cups and wick holders are from Taiwan, 2) the wax granules, wick and shaping tool are of U.S. origin, and 3) the scoop and retail packaging are made in Canada. According to your letter, the wax will be imported in bulk to Canada where it will be packaged in small individual poly bags. The wick, wick holder and shaping tool are purchased from the U.S. These components will then be assembled with the scoop and retail packed in Canada to form the finished product. You propose that, from your understanding of Customs rules, the goods be marked as "Assembled in Canada, Wick and Wax made in U.S.A., Wick clip and Glass candle bodies made in Taiwan". This office notes that the submitted product illustration for use on the retail package is marked in the following manner: "Made in Canada, Wick and Wax made in U.S.A., Wick holder made in Taiwan, Glass cups made in Canada or U.S.A., Packaged in Canada or U.S.A." We refer to the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), which 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. Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. For purposes of the country of origin marking requirements of 19 U.S.C. 1304, the imported "Candlelight Creations" must be marked to indicate the countries of origin for each item in the set, as well as, the country of assembly. The suggested marking "Assembled in Canada, Wick and Wax made in U.S.A., Wick clip and Glass candle bodies made in Taiwan" would be acceptable provided the words "glass cups" be substituted for "candle bodies". Your advertising uses the words "glass cups" when identifying the contents of the set and these words are again repeated on the printed instructions. To describe the cups as "glass bodies" in the marking legend is confusing and misleading to the consumer who may not make the connection that you are actually referring to the the glass cups. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division