B80868 B8 Ruling Active

The tariff classification of 4 Pack Beeswax Candle, Item #CW254, from China

Issued April 14, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Each candle measures approximately 3" in length and 1 1/4" in diameter and is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. Laboratory analysis indicates that the "beeswax" candles are composed of a mixture of paraffin wax and beeswax that is more than 50% paraffin wax.

CBP rationale

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

Full text

NY B80868 April 14, 1997 CLA-2-34:RR:NC:2:236 B80868 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jonell Maine Loomco International PO. Box 34 Transfer, PA 16154 RE: The tariff classification of 4 Pack Beeswax Candle, Item #CW254, from China Dear Ms Maine: In your letter dated December 13, 1996, you requested a tariff classification ruling. The sample submitted consists of four taper beeswax candles packed in a miniature wood crate, shrink wrapped in plastic. Each candle measures approximately 3" in length and 1 1/4" in diameter and is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. Laboratory analysis indicates that the "beeswax" candles are composed of a mixture of paraffin wax and beeswax that is more than 50% paraffin wax. The applicable subheading for the "beeswax" candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, taper, and the like. The rate of duty will be 2.3 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. In our opinion, the sample votive candles are within the scope of the antidumping duty order. This ruling is being issued under the provisions of Section 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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