A80613 A8 Ruling Active

The tariff classification of Candles 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 imports are as follows: Item Description 231007224 Green and White Pillar Candle measuring 5 inches in length and 2 3/4 inches in diameter. 231001364 Green, Red and White Spiral Candle measuring 10 inches in length and 2 inches in diameter. 231007214 Red and White (Candy Cane)Taper Candle measuring 10 inches in length and 1 inches in diameter. In our opinion, the Candles are subject to the Anti Dumping Duty of 54.21. percent ad valorem.

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 A80613 February 28, 1996 CLA-2-34:RR:NC:FC:236 A80613 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Frank/Jason/Sam Four Star International Trading Company Flat A, 8/F. Summit Building 30 MAN YUE Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of Candles from China Dear Mr. Frank/Jason/Sam: In your letter dated February 16, 1996, you requested a tariff classification ruling. The prospective imports are as follows: Item Description 231007224 Green and White Pillar Candle measuring 5 inches in length and 2 3/4 inches in diameter. 231001364 Green, Red and White Spiral Candle measuring 10 inches in length and 2 inches in diameter. 231007214 Red and White (Candy Cane)Taper Candle measuring 10 inches in length and 1 inches in diameter. In our opinion, the Candles are subject to the Anti Dumping Duty of 54.21. percent ad valorem. 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 3.5 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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