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The tariff classification of Candles from Hong Kong/China
Issued May 15, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A82694 (May 15, 1996)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
They are packaged for retail in sets of two as follows: Item Description 37341936 A Taper candles (10" length) embossed with a christmas tree motif. 37341936 B Taper candles (10" length) embossed with a christmas stocking motif. 37341936 C Taper candles (10" length) embossed with a church motif. 37341936 D Taper candles (10" length) embossed with a small Santa Claus motif. 37341936 E Taper candles (10" length) embossed with a large Santa Claus motif. 37341936 F Taper candles (10" length) embossed with a cherub motif.
CBP rationale
The applicable subheading for all of the above styles of candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.
Full text
NY A82694 May 15, 1996 CLA-2-34:RR:NC:FC:236 A82694 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Robert Hom Kowling Company Limited. 7/F Energy Plaza 92 Granville Road Tsimshatsui East Kowloon, Hong Kong RE: The tariff classification of Candles from Hong Kong/China Dear Mr. Hom: In your letter dated April 15, 1996, on behalf of Kowling Company, you requested a tariff classification ruling. The sample submitted consists of six embossed candle styles manufacture in China. They are packaged for retail in sets of two as follows: Item Description 37341936 A Taper candles (10" length) embossed with a christmas tree motif. 37341936 B Taper candles (10" length) embossed with a christmas stocking motif. 37341936 C Taper candles (10" length) embossed with a church motif. 37341936 D Taper candles (10" length) embossed with a small Santa Claus motif. 37341936 E Taper candles (10" length) embossed with a large Santa Claus motif. 37341936 F Taper candles (10" length) embossed with a cherub motif. The applicable subheading for all of the above styles of 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. In our opinion, all of the above styles of candles made in China would not be subject to the antidumping duty order on petroleum wax candles. 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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