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B84141 B8 Ruling Active

The tariff classification of "Beeswax" Candles from China

Issued September 4, 1997 by U.S. Customs and Border Protection.

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B8 B84141 (September 4, 1997)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item #XX20010/2 consist of two taper shaped candles wrapped in a set. Each candle measures approximately 10" in length and 3/4" in diameter. Item #XX2303 is a column candle, approximately 3" in length and 2" in diameter. Item #XX3004 is a column candle, approximately 4" in length and 2 3/4" in diameter. Item #XX3006 is a column candle, approximately 6" in length and 2 3/4" in diameter. Item #XX3007 is a column candle, approximately 7" in length and 2 3/4" in diameter. Item #XX3008 is a column candle, approximately 8" in length and 2 3/4" in diameter. Item #XX3009 is a column candle, approximately 9" in length and 2 3/4" in diameter. Item #XX3010 is a column candle, approximately 10" in length and 2 3/4" in diameter. All of the above candles are described as Beeswax candles, but are made of 25% Beeswax and 75% Paraffin. They are constructed by rolling a corrugated honeycomb wax sheet around a textile fabric wick.

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 B84141 September 4, 1997 CLA-2-34:RR:NC:2:236 B84141 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of "Beeswax" Candles from China Dear Mr. Liberati: In your letter dated March 21, 1997, of behalf your client, Liss Brothers Inc., you requested a tariff classification ruling. The samples submitted are as follows: Item #XX1525 is a column candle, approximately 2 3/8" in length and 1 5/8" in diameter. Item #XX20010/2 consist of two taper shaped candles wrapped in a set. Each candle measures approximately 10" in length and 3/4" in diameter. Item #XX2303 is a column candle, approximately 3" in length and 2" in diameter. Item #XX3004 is a column candle, approximately 4" in length and 2 3/4" in diameter. Item #XX3006 is a column candle, approximately 6" in length and 2 3/4" in diameter. Item #XX3007 is a column candle, approximately 7" in length and 2 3/4" in diameter. Item #XX3008 is a column candle, approximately 8" in length and 2 3/4" in diameter. Item #XX3009 is a column candle, approximately 9" in length and 2 3/4" in diameter. Item #XX3010 is a column candle, approximately 10" in length and 2 3/4" in diameter. All of the above candles are described as Beeswax candles, but are made of 25% Beeswax and 75% Paraffin. They are constructed by rolling a corrugated honeycomb wax sheet around a textile fabric wick. 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 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, all of the above described samples are 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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