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884375 88 Ruling Active

The tariff classification of a Scented Candle Style # BN0078from China

Issued April 16, 1993 by U.S. Customs and Border Protection.

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88 884375 (April 16, 1993)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The prospective import is a scented candle poured into a tin, 3 inches by 2 inches by 2 inches, with a cover. The tin (can) is decorated with a Christmas motif (Santa Claus and Reindeer) on all sides including the cover.

CBP rationale

The applicable subheading for the Scented 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 884375 April 16, 1993 CLA-2-34:S:N:N7:236 884375 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ralph Natale Vice President American Shipping Company 600 Slyvan Avenue P.O. Box 1486 Englewood Cliffs, N.J. 07632 RE: The tariff classification of a Scented Candle Style # BN0078 from China Dear Mr. Natale: In your letter dated March 29, 1993, on behalf of your client, Roseann Giovenco, you requested a tariff classification ruling. The prospective import is a scented candle poured into a tin, 3 inches by 2 inches by 2 inches, with a cover. The tin (can) is decorated with a Christmas motif (Santa Claus and Reindeer) on all sides including the cover. The applicable subheading for the Scented 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. The Department of Commerce has determined that certain novelty candles, such as Christmas 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, this candle in a tin decorated on all sides with a Christmas motif is not subject to the antidumping duty order. 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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