B86288 B8 Ruling Active

The tariff classification of "Party Candles", Item 23210124H 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 candles measure 17 cm in length and 2.6 mm in diameter. You indicate that they are used as birthday party candles.

CBP rationale

The applicable subheading for the "Party Candles" will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers, and the like.

Full text

NY B86288 July 15, 1997 CLA-2-34:RR:NC:2:236 B86288 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Jason/Danny Four Star International Trading Company 6/F., Kasier Estate, Phase ll 51 Man Yue Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of "Party Candles", Item 23210124H from China Dear Mr. Jason/Danny: In your letter dated June 6, 1997, you requested a tariff classification ruling. The sample submitted is a box of "Party Candles" in various colors, packaged 24 to a box for retail sale. The candles measure 17 cm in length and 2.6 mm in diameter. You indicate that they are used as birthday party candles. The applicable subheading for the "Party 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 the "Party Candles" 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 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 at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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