The tariff classification of Candles from China.
Issued December 7, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The prospective imports are as follows: Items 1) Pillar Candle measuring 6 inches in length and 3 inches in diameter. 2) Pillar Candle measuring 6 inches in length and 3 inches in diameter. The candle is embossed with design of stars. 3) Spiral Pillar Candle measuring 3 inches in length and 3 inches in diameter. 4) Spiral Pillar Candle measuring 5 inches in length and 2 1/2 inches in diameter. 5) Straight Side Candle measuring 3 inches by 3 inches. The candle is embossed with design of moons.
CBP rationale
The applicable subheading for the Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the likes.
Full text
NY 816835 December 7, 1996 CLA-2-34:RR:NC:FC:236 816835 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. John T. Raia John T. Raia Customhouse Brokers One Industrial Plaza Building D Valley Stream, NY 11581 RE: The tariff classification of Candles from China. Dear Mr. Raia: In your letter dated November 16, 1995, on behalf of your client Enchante Slippers Inc., you requested a tariff classification ruling. The prospective imports are as follows: Items 1) Pillar Candle measuring 6 inches in length and 3 inches in diameter. 2) Pillar Candle measuring 6 inches in length and 3 inches in diameter. The candle is embossed with design of stars. 3) Spiral Pillar Candle measuring 3 inches in length and 3 inches in diameter. 4) Spiral Pillar Candle measuring 5 inches in length and 2 1/2 inches in diameter. 5) Straight Side Candle measuring 3 inches by 3 inches. The candle is embossed with design of moons. The applicable subheading for the Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the likes. The rate of duty will be 4.6 percent ad valorem. In our opinion, the Candles are subject to the Anti Dumping Duty of 54.21. 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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