815747 81 Ruling Active

The tariff classification of "Mini Village Candle" and " 1996 Candle" from China.

Issued November 14, 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: 1) The Mini Village Candle is a wax molded in the shape of a church. The candle measures approximately 5 inches in height, is mult-colored and finely decorated and detailed, and incorporates a wick which may be burned to provided light. 2) The 1996 Candle measures approximately 2 3/4 inches in height by approximately 6 inches in width, is constructed of wax molded in "bas-relief" to show "1996", and incorporates 4 wicks individually placed in each digit. Candles shaped in the form of identifiable objects (church and numbers) are not within the scope of the Anti Dumping duty order.

CBP rationale

The applicable subheading for the "Mini Village Candle" and the "1996 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 815747 November 14, 1995 CLA-2-34:S:N2:236 815747 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway 43rd Floor New York NY 10036-8901 RE: The tariff classification of "Mini Village Candle" and " 1996 Candle" from China. Dear Mr. Eisen: In your letter dated November 1, 1995, on behalf your client Avon Products,Inc. , you requested a tariff classification ruling. The prospective imports are as follows: 1) The Mini Village Candle is a wax molded in the shape of a church. The candle measures approximately 5 inches in height, is mult-colored and finely decorated and detailed, and incorporates a wick which may be burned to provided light. 2) The 1996 Candle measures approximately 2 3/4 inches in height by approximately 6 inches in width, is constructed of wax molded in "bas-relief" to show "1996", and incorporates 4 wicks individually placed in each digit. Candles shaped in the form of identifiable objects (church and numbers) are not within the scope of the Anti Dumping duty order. The applicable subheading for the "Mini Village Candle" and the "1996 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →