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
The submitted samples are two scented pillar candles which measure 3 inches high and 3-1/2 inches in diameter. One candle is inlaid with leaves in the outer layer of wax and the other is inlaid with flowers and leaves. Other items which could be inlaid include coffee beans, cranberries, or other unique objects. Each candle is designed so that the inner wax has a lower melting point than the outer layer where the inlaid items are. When the candle burns down, the light glows through the outer harder wax and highlights the inlaid item. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.
Full text
NY C84578 March 3, 1998 CLA-2-34:RR:NC:SP:236 C84578 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Mary E. Keller The A.W. Fenton Company Inc. P.O. Box 75029 Cincinnati, OH 45275-0029 RE: The tariff classification of candles from China. Dear Ms. Keller: In your letter dated February 9, 1998, on behalf of Beck International Inc., DBA Intercontinental, you requested a tariff classification ruling. The submitted samples are two scented pillar candles which measure 3 inches high and 3-1/2 inches in diameter. One candle is inlaid with leaves in the outer layer of wax and the other is inlaid with flowers and leaves. Other items which could be inlaid include coffee beans, cranberries, or other unique objects. Each candle is designed so that the inner wax has a lower melting point than the outer layer where the inlaid items are. When the candle burns down, the light glows through the outer harder wax and highlights the inlaid item. Your samples are being returned as requested. The applicable subheading for the candles 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 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 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 B. Swierupski Director, National Commodity Specialist Division
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