The tariff classification of Candles from China
Issued October 24, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Item #658031 consists of one 10" taper candle, molded in the shape of an elongated stone face, packed in a cardboard box for retail sale. Item #658032 consists of two 10" taper candles, each molded in the shape of a stone skull with a top hat atop a stone pedestal, packed in a cardboard box for retail sale. Item #658019 consists of one 10" taper candle, molded in the shape of a skeleton in a black robe, packed in a cardboard box for retail sale.
CBP rationale
The applicable subheading for the Candles will be 3406.00.000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY B89930 October 24, 1997 CLA-2-34:RR:NC:2:236 B89930 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sally Berghauser The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501 RE: The tariff classification of Candles from China Dear Ms. Berghauser: In your letter dated September 18, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Item #658001 consists of two 10" taper candles, each molded in the shape of 4 jack-o-lanterns stacked atop one another, packed in a cardboard box for retail sale. Item #658031 consists of one 10" taper candle, molded in the shape of an elongated stone face, packed in a cardboard box for retail sale. Item #658032 consists of two 10" taper candles, each molded in the shape of a stone skull with a top hat atop a stone pedestal, packed in a cardboard box for retail sale. Item #658019 consists of one 10" taper candle, molded in the shape of a skeleton in a black robe, packed in a cardboard box for retail sale. The applicable subheading for the Candles will be 3406.00.000, 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 items 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, Robert Swierupski Director National Commodity Specialist Division
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