A83291 A8 Ruling Active

The tariff classification of Candle (Item# 1835) from China.

Issued May 13, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The submitted sample consist of a Candle which has been poured into a white and pink porcelain container. The porcelain container measure 2 inches in length and 2 1/2 inches in diameter. Based on use, it is our opinion that the Candle conveys the essential character (GRI #3(b)).

CBP rationale

The applicable subheading for the 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 A83291 May 13, 1996 CLA-2-34:RR:NC:FC:236 A83291 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joyce Spano Manager, Import Department Natural, Nydegger Transport Corporation One World Trade Center Suite 5345 New York NY 10048 RE: The tariff classification of Candle (Item# 1835) from China. Dear Ms. Spano: In your letter dated May 1, 1996 on behalf of your client Ben Rickert Inc., you requested a tariff classification ruling. The submitted sample consist of a Candle which has been poured into a white and pink porcelain container. The porcelain container measure 2 inches in length and 2 1/2 inches in diameter. Based on use, it is our opinion that the Candle conveys the essential character (GRI #3(b)). The applicable subheading for the 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. The Department of Commerce has determined that candle in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax-filled containers are subject to the Antidumping Duty order on petroleum-wax candles from China. 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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