B86941 B8 Ruling Active

The tariff classification of Candle Stock Nos. 91214, 91216, 91217, 91218 from China

Issued August 8, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

91214 is a metallic gold candle molded in the shape of a Christmas Tree and measures approximately 5 1/2" in height and 3" at its base. Stock No.91216 is a candle molded in the shape of a snowman. It measures approximately 5" in height and 3" in diameter at its base. This stock number is available decorated in four different styles of dress. Stock No. 91217 is a beige and brown candle molded in the shape of a pinecone and measures approximately 3 1/8" in height and 3" in diameter at its base. Stock No. 91218 is a candle molded in the shape of a snowman. It measure approximately 7 1/2" in height and 3" in diameter at its base. This stock number is available decorated in two different styles of dress. All of the above candles are individually wrapped in a cellophane bag tied with fabric ribbon.

CBP rationale

The applicable subheading for 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 B86941 August 8, 1997 CLA-2-34:RR:NC:2:236 B86941 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 Candle Stock Nos. 91214, 91216, 91217, 91218 from China Dear Ms. Smith: In your letter dated June 17, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Stock No.91214 is a metallic gold candle molded in the shape of a Christmas Tree and measures approximately 5 1/2" in height and 3" at its base. Stock No.91216 is a candle molded in the shape of a snowman. It measures approximately 5" in height and 3" in diameter at its base. This stock number is available decorated in four different styles of dress. Stock No. 91217 is a beige and brown candle molded in the shape of a pinecone and measures approximately 3 1/8" in height and 3" in diameter at its base. Stock No. 91218 is a candle molded in the shape of a snowman. It measure approximately 7 1/2" in height and 3" in diameter at its base. This stock number is available decorated in two different styles of dress. All of the above candles are individually wrapped in a cellophane bag tied with fabric ribbon. The applicable subheading for 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, all of the above described samples are not 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 at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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