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The tariff classification of Candles from China
Issued June 12, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B85544 (June 12, 1997)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The candle measures approximately 3" in height and 3" at its base. The candle is wrapped in plastic. Style #L-1226 consists of a set of four green wax candles molded in the shape of fish. Each measures approximately 2 1/2" in height x 3/4" in thickness. The candles are wrapped in plastic and tied with a gold metal twister.
CBP rationale
The applicable subheading for each of the samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY B85544 June 12, 1997 CLA-2-34:RR:NC:2:236 B85544 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Philip Kwok BALtrans USA Inc. 700 Rockaway Turnpike Lawrence, New York 11559 RE: The tariff classification of Candles from China Dear Mr. Kwok: In your letter dated May 9, 1997, on behalf of your client, Townley Jewelry, Inc., you requested a tariff classification ruling. The samples submitted are as follows: Style #L-912 is a dark green and lime colored candle molded in the shape of a frog. The candle measures approximately 3" in height and 3" at its base. The candle is wrapped in plastic. Style #L-1226 consists of a set of four green wax candles molded in the shape of fish. Each measures approximately 2 1/2" in height x 3/4" in thickness. The candles are wrapped in plastic and tied with a gold metal twister. The applicable subheading for each of the samples 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 samples are outside 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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