B84885 B8 Ruling Active

The tariff classification of Candles from China

Issued July 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The candle is composed of a blend of wax containing approximately 30% beeswax and 70% paraffin wax. Item #615339 is a white candle molded in the shape of a honeycomb sphere. The candle measures approximately 3" in diameter and is compound of a blend of wax containing approximately 30% beeswax and 70% paraffin wax. Each of the above described candles is individually wrapped in cellophane with a plastic bee attached and is tied with a hemp bow.

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 B84885 July 15, 1997 CLA-2-34:RR:NC:2:236 B84885 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sally Berghauser The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501 RE: The tariff classification of Candles from China Dear Ms. Berghauser: In your letter dated May 1, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Item #615336 is a gold candle measuring approximately 3" in length and 2 1/4" in diameter and is made by rolling a corrugated honeycomb molded wax sheet around a textile fabric wick. The candle is composed of a blend of wax containing approximately 30% beeswax and 70% paraffin wax. Item #615339 is a white candle molded in the shape of a honeycomb sphere. The candle measures approximately 3" in diameter and is compound of a blend of wax containing approximately 30% beeswax and 70% paraffin wax. Each of the above described candles is individually wrapped in cellophane with a plastic bee attached and is tied with a hemp bow. 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 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, Item #615336 is within the scope of the antidumping duty order. Item #651339 is not 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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