10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Harvest Scarecrow Novelty Candle Item #972277 from China
Issued April 29, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B84490 (April 29, 1997)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The candle measures approximately 6 1/2" in length, 4" in width and 3 1/2" in thickness and is wrapped in a cellophane bag. The candle is an article of China and is being purchased FOB Hong Kong.
CBP rationale
The applicable subheading for the Harvest Scarecrow Novelty Candle Item #972277 will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY B84490 April 29, 1997 CLA-2-34:RR:NC:2:236 B84490 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Harvest Scarecrow Novelty Candle Item #972277 from China Dear Ms. Aldinger: In your letter dated April 18, 1997, you requested a tariff classification ruling. The sample submitted is a candle molded in the shape of a scarecrow. The candle measures approximately 6 1/2" in length, 4" in width and 3 1/2" in thickness and is wrapped in a cellophane bag. The candle is an article of China and is being purchased FOB Hong Kong. The applicable subheading for the Harvest Scarecrow Novelty Candle Item #972277 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. Candles shaped in the form of identifiable objects (i.e. the scarecrow) 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 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
More rulings on the same tariff codes
Tariff classification of a soy wax candle from China.
The tariff classification of a beeswax candle from China
The tariff classification of a room spray, reed diffuser, and candle from Turkey
Tariff classification of a candle in a glass holder from China.
Tariff classification of a poured candle from Vietnam.
Tariff classification of anti-frost candles from France.
Tariff classification of scented candles from Canada.
Tariff classification of soy wax scented candles from Vietnam.
The tariff classification of scented candles from Vietnam.
The tariff classification of candles from China.
Follow B84490
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.