B89190 B8 Ruling Active

The tariff classification of Candle, Stock No. 91223, from China

Issued October 9, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

91223 is a white column candle decorated with two gold cherubs, stars and the word "JOY" molded into its side. It measures approximately 5 1/2" in height and 2 1/2" in diameter, and is packaged in plastic tied with a gold ribbon at the top.

CBP rationale

The applicable subheading for the candle, Stock No. 91223, will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY B89190 October 9, 1997 CLA-2-34:RR:NC:2:236 B89190 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 No. 91223, from China Dear Ms. Smith: In your letter dated August 27, 1997, you requested a tariff classification ruling. The sample submitted, Stock No. 91223 is a white column candle decorated with two gold cherubs, stars and the word "JOY" molded into its side. It measures approximately 5 1/2" in height and 2 1/2" in diameter, and is packaged in plastic tied with a gold ribbon at the top. The applicable subheading for the candle, Stock No. 91223, 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, Stock No. 91223 is a figurine type candle 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, Robert Swierupski Director National Commodity Specialist Division

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