The tariff classification of candles from China.
Issued April 29, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Item #2C2 is a gold colored fluted pillar candle which measures 7" in height and 3" in diameter. The candle is shrink wrapped in plastic. 2. Item #25A5 is a candle molded in the shape of a ball with a diamond-cut design in pearlized white. It measures 4" in diameter and is wrapped in plastic and tied with a white bow. 3. Item #28A10 consists of a pair of beeswax taper candles. Each candle measure 10" in length and 3/4" in diameter and are colored in gold glitter. Each candle is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. They are wrapped in plastic and tied with a gold bow. Laboratory analysis indicates that the candles are composed of a mixture of 20.8% beeswax and 79.2% paraffin wax.
CBP rationale
The applicable subheading for the candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY C83721 April 29, 1998 CLA-2-34:RR:NC:SP:236 C83721 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Carol Hagyard A.N. Deringer, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of candles from China. Dear Ms. Hagyard: In your letter dated January 19, 1998, on behalf of Uni-King Marketing Inc., you requested a tariff classification ruling. The samples submitted are as follows: 1. Item #2C2 is a gold colored fluted pillar candle which measures 7" in height and 3" in diameter. The candle is shrink wrapped in plastic. 2. Item #25A5 is a candle molded in the shape of a ball with a diamond-cut design in pearlized white. It measures 4" in diameter and is wrapped in plastic and tied with a white bow. 3. Item #28A10 consists of a pair of beeswax taper candles. Each candle measure 10" in length and 3/4" in diameter and are colored in gold glitter. Each candle is made by rolling a corrugated honeycomb wax sheet around a textile fabric wick. They are wrapped in plastic and tied with a gold bow. Laboratory analysis indicates that the candles are composed of a mixture of 20.8% beeswax and 79.2% paraffin wax. The applicable subheading for the 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 1.2% 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 addition, the Department of Commerce has determined that candles shaped as identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, sample candles Item #2C2 and Item #28A10 are within the scope of the antidumping duty order. Sample candle Item #25A5 is 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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