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862101 86 Ruling Active

The tariff classification of a Scented Candle in a Tin, item#517 from China.

Issued April 17, 1991 by U.S. Customs and Border Protection.

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86 862101 (April 17, 1991)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a Scented Candle in a Tin, item#517 from China.

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 862101 Apr 17 1991 CLA-2-34:S:N:N1:236 862101 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joan Cardinale Senior Buyer Institutional Financial Services 5100 Park Road Benicia, CA 94510 RE: The tariff classification of a Scented Candle in a Tin, item #517 from China. Dear Ms. Cardinale: In your letter dated March 28, 1991, you requested a tariff classification ruling. The prospective import is a cinnamon scented candle which has been poured into a metal tin. 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 5.8 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

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