The tariff classification of Floating Light (Candle) from Taiwan
Issued May 31, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Floating Light is sold in retail packages containing two bottles of special fuel, two wicks, two patented floating plates and two bags of dye. The floating light candle technique operates as follows: 1) A glass vessel is filled with water until it is approximately 70% full. 2)The dye is stirred in. 3) One bottle of the fuel is poured into the glass gradually. 4) The wick is fixed to the floating plate. 5)The floating plate is placed between the fuel and water. 6)The wick is ignited.
CBP rationale
The applicable subheading for the Floating Light will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.
Full text
NY A83531 May 31,1996 CLA-2-34:RR:NC:FC:236 A83531 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ozkan Erenoglu President Atakan Distribution Import & Export, Inc. 7204 Sipes Lane Annandale VA 22003 RE: The tariff classification of Floating Light (Candle) from Taiwan Dear Mr. Erenoglu: In your letter dated May 8, 1996, you requested a tariff classification ruling. The sample submitted, Floating Light, is a novelty candle. Floating Light is sold in retail packages containing two bottles of special fuel, two wicks, two patented floating plates and two bags of dye. The floating light candle technique operates as follows: 1) A glass vessel is filled with water until it is approximately 70% full. 2)The dye is stirred in. 3) One bottle of the fuel is poured into the glass gradually. 4) The wick is fixed to the floating plate. 5)The floating plate is placed between the fuel and water. 6)The wick is ignited. The applicable subheading for the Floating Light 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. 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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