The tariff classification of Candle Poured in Jars from Hong Kong
Issued December 22, 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: 1) Item#1 Candle poured into a glass jar with a lid. The glass jar measure 0.5 liter (approximately 4 inches in length by 4 inches in diameter. The following is the cost breakdown: Glass Value 36 cents Candle Value 57 cents. 2) Item#2 Candle poured into a glass jar with a lid. The glass jar measure 0.75 liter( approximately 4 inches in length by 5 1/2 inches in diameter. The following is the cost breakdown: Glass Value 46 cents Candle Value 75 cents. Based on use and low value above, it is our opinion that the candle conveys the essential character (GRI# 3(b)).
CBP rationale
The applicable subheading for the Candle Poured in Jars will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.
Full text
NY 817469 December 22, 1996 CLA-2-34:RR:NC:FC:234 817469 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Steven J. Steinman Dalton International Limited 378 Grouse Hill Road Dalton, PA 18414 RE: The tariff classification of Candle Poured in Jars from Hong Kong Dear Mr. Stein: In your letter dated December 4, 1995, you requested a tariff classification ruling. The prospective imports are as follows: 1) Item#1 Candle poured into a glass jar with a lid. The glass jar measure 0.5 liter (approximately 4 inches in length by 4 inches in diameter. The following is the cost breakdown: Glass Value 36 cents Candle Value 57 cents. 2) Item#2 Candle poured into a glass jar with a lid. The glass jar measure 0.75 liter( approximately 4 inches in length by 5 1/2 inches in diameter. The following is the cost breakdown: Glass Value 46 cents Candle Value 75 cents. Based on use and low value above, it is our opinion that the candle conveys the essential character (GRI# 3(b)). The applicable subheading for the Candle Poured in Jars 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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