10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Candles from Hong Kong.
Issued March 22, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 807637 (March 22, 1995)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The prospective import is a candle fitted into a drinking glass with a ribbon wrap around the glass. The drinking glass measure approximately 3 1/4 inches in high by 3 1/4 inches in diameter. The candle is approximately 3.57 times the value of the glass. Based on value and use, it is our opinion that the candle conveys the essential character (GRI# 3(b)).
CBP rationale
The applicable subheading for the Candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.
Full text
NY 807637 March 22, 1995 CLA-2-34:S:N:N7:236 807637 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Carolyn Paino Vice President J.J. Boll Associates, Inc. 147-45 Farmers Blvd. Jamaica, NY 11434 RE: The tariff classification of Candles from Hong Kong. Dear Paino: In your letter dated February 28, 1994, on behalf of your client Mamiye & Co, you requested a tariff classification ruling. The prospective import is a candle fitted into a drinking glass with a ribbon wrap around the glass. The drinking glass measure approximately 3 1/4 inches in high by 3 1/4 inches in diameter. The candle is approximately 3.57 times the value of the glass. Based on value and use, it is our opinion that the candle conveys the essential character (GRI# 3(b)). The applicable subheading for the Candle 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 4.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Tariff classification of a soy wax candle from China.
The tariff classification of a beeswax candle from China
The tariff classification of a room spray, reed diffuser, and candle from Turkey
Tariff classification of a candle in a glass holder from China.
Tariff classification of a poured candle from Vietnam.
Tariff classification of anti-frost candles from France.
Tariff classification of scented candles from Canada.
Tariff classification of soy wax scented candles from Vietnam.
The tariff classification of scented candles from Vietnam.
The tariff classification of candles from China.
Follow 807637
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.