A85049 A8 Ruling Active

The tariff classification of Beeswax Candles from China

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

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Each candle measures approximately 8 1/2 inches in length and 3/4 inch in diameter and is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. The candles are made of 95 to 100% beeswax and contain no paraffin wax.

CBP rationale

The applicable subheading for the Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers, and the like.

Full text

NY A85049 August 26, 1996 CLA-2-34:RR:NC:FC:236 A85049 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Buddy Eoff Chief Executive Officer Delightful Dimensions P.O. Box 625 Benton, AR 72018-0625 RE: The tariff classification of Beeswax Candles from China Dear Mr. Eoff: In your letter dated June 20, 1996, you requested a tariff classification ruling. The samples submitted consist of a white candle and a yellow candle. Each candle measures approximately 8 1/2 inches in length and 3/4 inch in diameter and is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. The candles are made of 95 to 100% beeswax and contain no paraffin wax. The applicable subheading for the Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers, and the like. The rate of duty will be 3.5 percent ad valorem. Candles made in China of 95 to 100% beeswax and contain no paraffin wax are not within the scope of the antidumping duty order on petroleum wax candles from China. 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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