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The tariff classification of candles from China
Issued October 29, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80097 (October 29, 1997)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The candle measures approximately 5 3/4" in height and 2 1/2" in diameter. Sample B is an ivory taper candle embossed with gold decoration of pinecones and leaves. The candle measures approximately 10" in height and 3/4" in diameter. Sample C is an orange taper candle embossed with brown acorns and leaves with blended colors consist of red, organge and yellow. The candle measures approximately 10" in height and 1" at its widest diameter.
CBP rationale
The applicable subheading for the candles described above will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY C80097 October 29, 1997 CLA-2-34:RR:NC:2:236 C80097 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 August 5, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Sample A is an ivory column candle embossed with gold decoration of pinecones and leaves. The candle measures approximately 5 3/4" in height and 2 1/2" in diameter. Sample B is an ivory taper candle embossed with gold decoration of pinecones and leaves. The candle measures approximately 10" in height and 3/4" in diameter. Sample C is an orange taper candle embossed with brown acorns and leaves with blended colors consist of red, organge and yellow. The candle measures approximately 10" in height and 1" at its widest diameter. The applicable subheading for the candles described above 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 samples described above are 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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