A83485 A8 Ruling Active

The tariff classification of 10" hand rolled imitative beeswax taper candle (Item# 23-100590H) and 10" metallic (electro-plated) taper candle (Item# 23-100716H) from China

Issued June 7, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The submitted samples are a hand rolled imitative beeswax taper candle (Item# 23-100590H), and a metallic (electro-plated) taper candle (Item# 23-100716H). Each candle measures approximately 10 inches in height by approximately 1/2 inch in diameter.

CBP rationale

The applicable subheading for both candle items will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers, and like.

Full text

NY A83485 June 7, 1996 CLA-2-34:RR:NC:FC:236 A83485 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 10" hand rolled imitative beeswax taper candle (Item# 23-100590H) and 10" metallic (electro-plated) taper candle (Item# 23-100716H) from China Dear Mr. Frank/Jason/Sam: In your letter dated May 8, 1996, you requested a tariff classification ruling. The submitted samples are a hand rolled imitative beeswax taper candle (Item# 23-100590H), and a metallic (electro-plated) taper candle (Item# 23-100716H). Each candle measures approximately 10 inches in height by approximately 1/2 inch in diameter. The applicable subheading for both candle items will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers, and like. The rate of duty will be 3.5 percent ad valorem. Candles made in China from petroleum wax in shapes such as those submitted under this request are within the scope of the antidumping order and would be subject to antidumping duties when imported into the United States. 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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