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The tariff classification of 29" Citronella Scented Garden Stick Candle, Item #23100259H, and 5 1/2" Hand painted Christmas Novelty Candle, Item #23100711H from China
Issued June 6, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B85331 (June 6, 1997)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
It is scented with 1% citronella oil. Item #23100711H is a red, white, and gold four sided column candle measuring approximately 5 1/2" in height and 3 1/2" square at its base. It is decorated on each of its sides with a picture of an angel holding a small fir tree. The pictures are on cardboard backings and are wax laminated to the sides of the candle. The edges of the candle are decorated with gold paint.
CBP rationale
a small fir tree. The pictures are on cardboard backings and are wax laminated to the sides of the candle. The edges of the candle are decorated with gold paint. 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, both candles described above are within the scope of the antidumping duty order.
Full text
NY B85331 June 6, 1997 CLA-2-34:RR:NC:2:236 B85331 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Jason To Four Star International Trading Company 6/F, Kaiser Estate, Phase II, 51 Man Yue Street, Hung Hom, Hong Kong RE: The tariff classification of 29" Citronella Scented Garden Stick Candle, Item #23100259H, and 5 1/2" Hand painted Christmas Novelty Candle, Item #23100711H from China Dear Mr. To: In your letter dated May 7, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Item #23100259H is a pink spiral taper candle approximately 15" in length and 1 1/4" in diameter, and is formed around a bamboo stick that protrudes approximately 14" from its base. It is scented with 1% citronella oil. Item #23100711H is a red, white, and gold four sided column candle measuring approximately 5 1/2" in height and 3 1/2" square at its base. It is decorated on each of its sides with a picture of an angel holding a small fir tree. The pictures are on cardboard backings and are wax laminated to the sides of the candle. The edges of the candle are decorated with gold paint. 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, both candles described above 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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