The tariff classification of Candles from China
Issued December 22, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The decorated shell of the candle is approximately 1/8" thick and cannot be remove without damage to the pillar. Item #2 is a pillar glow candle measuring approximately 5 3/4" in height and 3" in diameter and is decorated with Santa Claus figures and fir trees in a winter scene. The decorated shell of the candle is approximately 1/8" thick and cannot be removeed without damage to the pillar.
CBP rationale
The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY C80493 December 22, 1997 CLA-2-34:RR:NC:2:236 C80493 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. John R. Ramirez James G. Wiley Co. P.O. Box 90008 Los Angeles, Calif 90009-0008 RE: The tariff classification of Candles from China Dear Mr. Ramirez: In your letter dated October 1, 1997, on behalf of your client Emrad Corp., you requested a tariff classification ruling. The samples submitted are as follows: Item #1 is a mini pillar glow candle measuring approximately 2 1/2" in height and 1 7/8" in diameter and is decorated with holly and berries. The decorated shell of the candle is approximately 1/8" thick and cannot be remove without damage to the pillar. Item #2 is a pillar glow candle measuring approximately 5 3/4" in height and 3" in diameter and is decorated with Santa Claus figures and fir trees in a winter scene. The decorated shell of the candle is approximately 1/8" thick and cannot be removeed without damage to the pillar. The applicable subheading for the above described candles 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 sample candles described above are novelty Christmas candles and 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 B. Swierupski Director National Commodity Specialist Division
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