B84856 B8 Ruling Active

The tariff classification of Candles Stock No.(s) 91225, 91226, 91227 from China

Issued June 26, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

91225 is a pearlized white column candle and measures approximately 5 3/4" in height and 3" in diameter. It is decorated with scrolls and pearls molded in its side. Stock No.91226 is a column candle and measures approximately 4" in height and 3" in diameter. It is decorated with a rope design and is available in gold and in white. Stock No.91227 is a column candle and measures approximately 6" in height and 3" in diameter. It is decorated with a rope design and is available in gold and in white. Each of the above candles is individual wrapped in a cellophane bag and tied with a gold fabric ribbon.

CBP rationale

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

Full text

NY B84856 June 26, 1997 CLA-2-34:RR:NC:2:236 B84856 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 204A Hoffman Estates, Illinois 60179 RE: The tariff classification of Candles Stock No.(s) 91225, 91226, 91227 from China Dear Ms. Smith: In your letter dated April 29, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Stock No.91225 is a pearlized white column candle and measures approximately 5 3/4" in height and 3" in diameter. It is decorated with scrolls and pearls molded in its side. Stock No.91226 is a column candle and measures approximately 4" in height and 3" in diameter. It is decorated with a rope design and is available in gold and in white. Stock No.91227 is a column candle and measures approximately 6" in height and 3" in diameter. It is decorated with a rope design and is available in gold and in white. Each of the above candles is individual wrapped in a cellophane bag and tied with a gold fabric ribbon. The applicable subheading for the each of the above described 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 petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Stock No. 91225, 91226 and 91227 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 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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