A84579 A8 Ruling Active

The tariff classification of Candles, Stock No(s). 98756, 98757, 98758, 98759, and 98760 from China

Issued July 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The candle measures approximately 9 1/2 inches in length and 5 inches in diameter. The candle is wrapped in cellophane and tied with a gold color bow. Stock# 98757 consists of two a gold candle molded into the shaped of snowflakes, one with sharp edges and the other with a round edge. The candle measures approximately 4 inches in length and 4 inches in width and 1 1/2 inches in thickness. The candles are individually wrapped in cellophane and tied with a gold color bow. Stock# 98758 consists of an ivory and gold candle molded into the shaped of a three sided group of angles. The candle measures approximately 5 inches in length and 4 1/2 inches in diameter. The candle is wrapped in cellophane and tied with a gold color bow. Stock# 98759 consists of a round ivory candle embossed with gold color grapes and leaves. The candle measures approximately 7 inches in length and 3 inches in diameter. The candle is wrapped in cellophane and tied with a gold color bow. Stock# 98760 consists of a ivory candle ball embossed with gold color laced pattern. The candle is wrapped in cellophane and tied with a gold color bow.

CBP rationale

The applicable subheading for the Candles, Stock No(S). 98756, 98757, 98758, 98759, and 98760 will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.

Full text

NY A84579 July 11,1996 CLA-2-34:RR:NC:FC:236 A84579 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Michele Smith Sr. Administrative Assistant Import Department Sears, Roebuck and Co. 3333 Beverly Road, BC 204A Hoffman Estates, Illinois 60179 RE: The tariff classification of Candles, Stock No(s). 98756, 98757, 98758, 98759, and 98760 from China Dear Ms. Smith: In your letter dated June 3, 1996, you requested a tariff classification ruling. The samples submitted are as follows: Stock# 98756 consists of a gold candle molded into the shaped of a christmas tree. The candle measures approximately 9 1/2 inches in length and 5 inches in diameter. The candle is wrapped in cellophane and tied with a gold color bow. Stock# 98757 consists of two a gold candle molded into the shaped of snowflakes, one with sharp edges and the other with a round edge. The candle measures approximately 4 inches in length and 4 inches in width and 1 1/2 inches in thickness. The candles are individually wrapped in cellophane and tied with a gold color bow. Stock# 98758 consists of an ivory and gold candle molded into the shaped of a three sided group of angles. The candle measures approximately 5 inches in length and 4 1/2 inches in diameter. The candle is wrapped in cellophane and tied with a gold color bow. Stock# 98759 consists of a round ivory candle embossed with gold color grapes and leaves. The candle measures approximately 7 inches in length and 3 inches in diameter. The candle is wrapped in cellophane and tied with a gold color bow. Stock# 98760 consists of a ivory candle ball embossed with gold color laced pattern. The candle is wrapped in cellophane and tied with a gold color bow. The applicable subheading for the Candles, Stock No(S). 98756, 98757, 98758, 98759, and 98760 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 U.S. Department of Commerce has determined that candles shaped in the form of certain identifiable objects are not within the scope of the antidumping duty order for petroleum wax candles from China. Stock No(s). 98756, 98757, 98758 and 98760 are not within the scope of the antidumping duty order. However, Stock NO. 98759 (7 inches round ivory candle) is within the scope of the antidumping duty order and is subject to antidumping duties of 54.21 percent under Case No. A-570-504. 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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