C83734 C8 Ruling Active

The tariff classification of candles from China.

Issued March 3, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item #7A20, rose floater, is a candle molded in the shape of a rose. The candle is colored gold and measures approximately 4 1/2"in diameter by 2 1/2"in height. It is wrapped in clear cellophane. 2. Item #7A23, rose floater (4 pack), consists of four candles molded in the shape of a rose. Each candle is colored gold and measures approximately 3" in diameter by 1 1/2" in height. The candles are displayed in a plastic tray and packed in a clear plastic box. 3. Item #7A24, round floater (2 pack), consists of two candles molded in a spheroidal shape with no sides. The candles, which measure 3" in diameter and 1 1/2" in thickness, are strawberry-scented and colored red. They are wrapped in cellophane and packed in a cardboard box with a display window. 4. Item #7A33, magnolia floater, is a candle molded in the shape of a magnolia. The candle is ivory colored with gold-trimmed petals and measures approximately 4" in diameter by 2" in height. It is packed in a clear plastic box.

CBP rationale

The applicable subheading for the candles, Items #7A20, #7A23, #7A24 and #7A33 will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY C83734 March 3, 1998 CLA-2-34:RR:NC:SP:236 C83734 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 following samples were submitted with your request: 1. Item #7A20, rose floater, is a candle molded in the shape of a rose. The candle is colored gold and measures approximately 4 1/2"in diameter by 2 1/2"in height. It is wrapped in clear cellophane. 2. Item #7A23, rose floater (4 pack), consists of four candles molded in the shape of a rose. Each candle is colored gold and measures approximately 3" in diameter by 1 1/2" in height. The candles are displayed in a plastic tray and packed in a clear plastic box. 3. Item #7A24, round floater (2 pack), consists of two candles molded in a spheroidal shape with no sides. The candles, which measure 3" in diameter and 1 1/2" in thickness, are strawberry-scented and colored red. They are wrapped in cellophane and packed in a cardboard box with a display window. 4. Item #7A33, magnolia floater, is a candle molded in the shape of a magnolia. The candle is ivory colored with gold-trimmed petals and measures approximately 4" in diameter by 2" in height. It is packed in a clear plastic box. The applicable subheading for the candles, Items #7A20, #7A23, #7A24 and #7A33 will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample candles 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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