A84896 A8 Ruling Active

The tariff classification of Blue Three Kings Candle, Golden Angel Candle with Hand on Chin and Holiday Angel Candle from China

Issued July 19, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Pictures of the items which are the subject of this ruling were submitted and are described as follows: Item 89008 consists of a blue round candle embossed with the images of the three kings bearing gifts and riding on camels. The embossed images are highlight in gold. The candle measure approximately 6 inches in height, and is sold retail in packages of six. Item 89015 consists of gold candle molded into the shaped of an angle with a hand on its chin. The candle measure approximately 4 inches in height and is sold retail in packages of six. Item 89018 consists of a candle with a double wick, molded into the shaped of a green wreath, a red color ribbon and red robed angel. There is one wick located at the top of the wreath and one located at the top the angel's head. The double wick candle measures 5 1/4 inches in diameter and is sold retail as a set in packages of six.

CBP rationale

The applicable subheading for the Blue Three King Angel (Item 89008), the Golden Angel Candle with Hand on Chin (Item 89015) and the double wick Holiday Angel Candle (Item 89018) will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.

Full text

NY A84896 July 19, 1996 CLA-2-34:RR:NC:FC:236 A84896 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Karen Quintana New Wave Transport (U.S.A.), Inc. 2417 E.Carson St. Long Beach, CA 90810 RE: The tariff classification of Blue Three Kings Candle, Golden Angel Candle with Hand on Chin and Holiday Angel Candle from China Dear Ms. Quintana: In your letter dated June 12, 1996, on behalf of your client Autom Company, you requested a tariff classification ruling. Pictures of the items which are the subject of this ruling were submitted and are described as follows: Item 89008 consists of a blue round candle embossed with the images of the three kings bearing gifts and riding on camels. The embossed images are highlight in gold. The candle measure approximately 6 inches in height, and is sold retail in packages of six. Item 89015 consists of gold candle molded into the shaped of an angle with a hand on its chin. The candle measure approximately 4 inches in height and is sold retail in packages of six. Item 89018 consists of a candle with a double wick, molded into the shaped of a green wreath, a red color ribbon and red robed angel. There is one wick located at the top of the wreath and one located at the top the angel's head. The double wick candle measures 5 1/4 inches in diameter and is sold retail as a set in packages of six. The applicable subheading for the Blue Three King Angel (Item 89008), the Golden Angel Candle with Hand on Chin (Item 89015) and the double wick Holiday Angel Candle (Item 89018) 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 and certain novelty candle having scenes or symbols of religious holidays depicted in their design are not within the scope of the antidumping duty order for petroleum wax candles for China. Items# 89008, 89015 and 89018 as described above are not within the scope of the antidumping duty order. 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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