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A84051 A8 Ruling Active

The tariff classification of Tea Light Candle from China

Issued June 26, 1996 by U.S. Customs and Border Protection.

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A8 A84051 (June 26, 1996)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The submitted sample is a wax tea light candle in a round metal container approximately 14mm high and 38mm in diameter. The top surface of the candle is embossed with four small heart shaped figures. You indicate that the candle is designed for Valentines Day and question its novelty status relative to antidumping duty.

CBP rationale

The applicable subheading for the Tea Light 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 A84051 June 26, 1996 CLA-2-34:RR:NC:FC:236 A84051 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joyce Thomspon Worldwide Express, Inc. 2000 North Loop, Ste 203,MS#23 Lester, PA 19113 RE: The tariff classification of Tea Light Candle from China Dear Ms.Thomspon: In your letter dated May 17, 1996, on behalf your of client Albert E. Price, you requested a tariff classification ruling. The submitted sample is a wax tea light candle in a round metal container approximately 14mm high and 38mm in diameter. The top surface of the candle is embossed with four small heart shaped figures. You indicate that the candle is designed for Valentines Day and question its novelty status relative to antidumping duty. The applicable subheading for the Tea Light 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 candles 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. Candles such as the one submitted with this request are within the scope of the Antidumping Duty Order and are subject to Antidumping duties when imported and entered into the Untied 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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