A80494 A8 Ruling Active

The tariff classification of Pillar Candle from China

Issued February 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The prospective import is a Pillar Candle measuring approximately 4 inches in length and 4 inches in diameter. The candle is embossed with picture of an angel on all four side.

CBP rationale

The applicable subheading for the Pillar 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 A80494 February 28, 1996 CLA-2-34:RR:NC:FC:236 A80494 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 Pillar Candle from China Dear Mr. Raia: In your letter dated February 1, 1996, on behalf of your client Enchante Slippers, Inc., you requested a tariff classification ruling. The prospective import is a Pillar Candle measuring approximately 4 inches in length and 4 inches in diameter. The candle is embossed with picture of an angel on all four side. The applicable subheading for the Pillar 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 3.5 percent ad valorem. In our opinion, the Pillar Candle is subject to the Anti Dumping Duty of 54.21 percent ad valorem. This ruling is being issued under the provisions of Part 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 Thomas Brady at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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