814229 81 Ruling Active

The tariff classification of Candles from China.

Issued September 25, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The prospective imports are as follows: Item Description 8847 Candlecorn Candle measuring 2 inches in height and 1 3/4 inches in diameter. The candle colors are white, orange, and yellow. This candle will be imported in packages of 3 pcs to a blister card. 8841 A 10 inch candle molded into Google-Eye, Happy Ghost, Sad Ghost, Happy Pumpkin and Sad Pumpkin. These candles will be package in set of two in a window box. The boxed will be printed with a Halloween motif. 8842 A 10 inch candle molded into a Witch, Ghost and Skeleton. These candles will be packaged in set of two in a window box. The boxes will be printed with a Halloween motif. The Department of Commerce has determine that certain novelty candles are not within the scope of the Antidumping Duty Order on petroleum-wax candles from the People's Republic of China (PRC). In our opinion, these candles, specially designed for use only in connection with the Halloween holiday is excluded from dumping duties. These candles in the form of identifable objects and figurines form would also not be subject to Antidumping Duties.

CBP rationale

The applicable subheading for the Candles Item# 8847, 8841 and 8842 will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.

Full text

Septmeber 25, 1995 NY 814229 CLA-2-34:S:N2:236 814229 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Candles from China. Dear Mr. August: In your letter dated August 25, 1995 you requested a tariff classification ruling. The prospective imports are as follows: Item Description 8847 Candlecorn Candle measuring 2 inches in height and 1 3/4 inches in diameter. The candle colors are white, orange, and yellow. This candle will be imported in packages of 3 pcs to a blister card. 8841 A 10 inch candle molded into Google-Eye, Happy Ghost, Sad Ghost, Happy Pumpkin and Sad Pumpkin. These candles will be package in set of two in a window box. The boxed will be printed with a Halloween motif. 8842 A 10 inch candle molded into a Witch, Ghost and Skeleton. These candles will be packaged in set of two in a window box. The boxes will be printed with a Halloween motif. The Department of Commerce has determine that certain novelty candles are not within the scope of the Antidumping Duty Order on petroleum-wax candles from the People's Republic of China (PRC). In our opinion, these candles, specially designed for use only in connection with the Halloween holiday is excluded from dumping duties. These candles in the form of identifable objects and figurines form would also not be subject to Antidumping Duties. The applicable subheading for the Candles Item# 8847, 8841 and 8842 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 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 Gilbert Brownchweig at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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