The tariff classification of Candles from the Philippines
Issued October 3, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
You indicate that the candles are made in a two step process where a core candle consisting of wick and wax is first molded in the Philippines and, thereafter, sent to China where decorative items such as coffee beans, bamboo, cinnamon sticks, sea-shells, beads, dried flowers, silk flowers, spiral grass (preserved), potpourri, preserved oak leaves or preserved/dried fruit and spices are either inlaid or attached to the core. The second step is done by inserting the core candle into a metal mold slightly larger than the candle and adding the desired decorative items. Melted wax is then poured into the mold to affix the decorations to the core. All of the decorative items are imported into China and may include goods from other countries including the United States. By volume, the core candle comprises approximately 90% or more of the end product. You also submit samples of the items you wish to import. Items C-871 D, C-1276 D, C-1308 D, C-1319 D, C-1320 D, C-1321 D, C-1322 D, C-1685 D, C-1688 D, C-1692 D, C-1698 D, C-1707 D, C-1743 D, C-1816 D, C-1819 D, C-1820 D and C-1881 D are either cubed or rectangular pillar type candles inlaid with various decorations. These items are individually packaged in plastic tied with a hemp bow at the top. Items C-871 A, C-1276 A, C-1308 A, C-1319 A, C-1320 A, C-1321 A, C-1322 A, C-1685 A, C-1688 A, C-1692 A, C-1698 A, C-1707 A, C-1743 A2, C-1816 A, C-1819 A, C-1820 A and C-1881 A are round pillar type candles inlaid with various decorations. These items are individually packaged in plastic tied with a hemp bow at the top.
CBP rationale
The applicable subheading for all of the above items will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY B88956 October 3, 1997 CLA-2-34:RR:NC:2:236 B88956 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Buddy Eoff Delightful Dimension, Inc. P.O. Box 625 Benton, AR 72018 RE: The tariff classification of Candles from the Philippines Dear Mr. Eoff: In your letter dated June 27, 1997, you requested a tariff classification ruling on candles decorated in China. You indicate that the candles are made in a two step process where a core candle consisting of wick and wax is first molded in the Philippines and, thereafter, sent to China where decorative items such as coffee beans, bamboo, cinnamon sticks, sea-shells, beads, dried flowers, silk flowers, spiral grass (preserved), potpourri, preserved oak leaves or preserved/dried fruit and spices are either inlaid or attached to the core. The second step is done by inserting the core candle into a metal mold slightly larger than the candle and adding the desired decorative items. Melted wax is then poured into the mold to affix the decorations to the core. All of the decorative items are imported into China and may include goods from other countries including the United States. By volume, the core candle comprises approximately 90% or more of the end product. You also submit samples of the items you wish to import. Items C-871 D, C-1276 D, C-1308 D, C-1319 D, C-1320 D, C-1321 D, C-1322 D, C-1685 D, C-1688 D, C-1692 D, C-1698 D, C-1707 D, C-1743 D, C-1816 D, C-1819 D, C-1820 D and C-1881 D are either cubed or rectangular pillar type candles inlaid with various decorations. These items are individually packaged in plastic tied with a hemp bow at the top. Items C-871 A, C-1276 A, C-1308 A, C-1319 A, C-1320 A, C-1321 A, C-1322 A, C-1685 A, C-1688 A, C-1692 A, C-1698 A, C-1707 A, C-1743 A2, C-1816 A, C-1819 A, C-1820 A and C-1881 A are round pillar type candles inlaid with various decorations. These items are individually packaged in plastic tied with a hemp bow at the top. The applicable subheading for all of the above items 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. For Customs purposes, the country of orgin for these items will be the Philippines. Accordingly, each item must be marked with the appropriate country of orgin to comply with 19 CFR 134. 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, Robert Swierupski Director National Commodity Specialist Division
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