A89490 A8 Ruling Active

The tariff classification of molded tea light candles from China.

Issued December 6, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of molded tea light candles from China.

CBP rationale

The applicable subheading for all of the candles described above imported with their metal containers will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.

Full text

NY A89490 December 6, 1996 CLA-2-34:RR:NC:2:236 A89490 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anne M. Neary Import Manager Nantucket Distributing 261 White Path South Yarmouth, Massachusetts 02664 RE: The tariff classification of molded tea light candles from China. Dear Ms. Neary: In your letter dated November 8, 1996, you request a tariff classification ruling. You submit for consideration four tea light candles in metal containers measuring 5/8" in height and 1 3/8" in diameter. The candles measure from 2" to 2 1/2" in height and approximately 1 3/8" in diameter. They are molded and decorated in the shapes of a jack-o-lantern, a snowman, a Santa Claus and a Christmas tree. You also submit a picture of tea light candles molded and decorated in the shapes of a carrot, a green pepper, a tomato, an onion, a corn and an eggplant. These candles are also set in metal containers. The applicable subheading for all of the candles described above imported with their metal containers 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. The 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 on petroleum-wax candles from the People's Republic of China. In our opinion, all of the above candles are molded in the shapes of identifiable objects and are not subject to 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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