B86954 B8 Ruling Active

The tariff classification of "Aromassage" and "Scents of Java" Candles from China

Issued August 5, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Each glass measures approximately 2 1/2" in length and 2" in diameter. These candles will be imported and sold retail as a set of three in various colors.

CBP rationale

The applicable subheading for the "Aromassage" and the "Scents of Java" candles, imported either individually or in sets of three, will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY B86954 August 5, 1997 CLA-2-34:RR:NC:2:236 B86954 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula Reeder Lava Enterprises, Inc. 131 West Street National City, CA 91950-7210 RE: The tariff classification of "Aromassage" and "Scents of Java" Candles from China Dear Ms. Reeder: In your letter dated June 24, 1997, you requested a tariff classification ruling. The samples submitted are "Aromassage" and "Scents of Java" candles, each poured into a frosted glass. Each glass measures approximately 2 1/2" in length and 2" in diameter. These candles will be imported and sold retail as a set of three in various colors. The applicable subheading for the "Aromassage" and the "Scents of Java" candles, imported either individually or in sets of three, 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 "Aromassage" and the "Scents of Java" candles are within the scope of the antidumping duty order on petroleum wax candles from China. 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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