A82065 A8 Ruling Active

The tariff classification of Candles and Windstock from China

Issued April 19, 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) One Red Santa Claus with a toys bag molded into a candle measuring approximately 4 inches in length and 3 1/2 inches in diameter. 2) One Green Santa Claus with a Christmas Tree molded into a candle measuring approximately 6 inches in length and 2 1/4 inches in diameter. 3) One White Ghost with an embossed pumpkin molded into a candle measuring approximately 5 1/2 inches in length and 3 inches in diameter. 4) One 42 inches Pumpkin Windstock consisting of a 100 percent nylon. Candles shaped in the form of identifiable objects (Santa Claus, Ghost) are not within the scope of the Anti Dumping Duty order.

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 like. The applicable subheading for the Pumpkin Windstock will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles dress patterns:.

Full text

NY A82065 April 19, 1996 CLA-2-34:RR:NC:FC:236 A82065 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Jerome Berger Circle International, Inc. 540 Rockaway Avenue Valley Stream, NY 11581 RE: The tariff classification of Candles and Windstock from China Dear Mr. Berger: In your letter dated March 29, 1996, on behalf of your client Sunhill Industries Inc., you requested a tariff classification ruling. The prospective imports are as follows: 1) One Red Santa Claus with a toys bag molded into a candle measuring approximately 4 inches in length and 3 1/2 inches in diameter. 2) One Green Santa Claus with a Christmas Tree molded into a candle measuring approximately 6 inches in length and 2 1/4 inches in diameter. 3) One White Ghost with an embossed pumpkin molded into a candle measuring approximately 5 1/2 inches in length and 3 inches in diameter. 4) One 42 inches Pumpkin Windstock consisting of a 100 percent nylon. Candles shaped in the form of identifiable objects (Santa Claus, Ghost) are not within the scope of the Anti Dumping Duty order. 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 like. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the Pumpkin Windstock will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles dress patterns:...Other:...Other:...Other:...Other:...Other:...Other. The rate of duty will be 7 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 V. Gualario at 212-466-5744 Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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