The tariff classification of candles from China.
Issued April 7, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The submitted samples are as follows: 1. a scented yellow marble colored pillar candle measuring 4" in height by 2" in diameter; 2. a scented green marble colored pillar candle measuring 6" in height by 2" in diameter; 3. a scented yellow marble colored pillar candle measuring 5" in height by 2" in diameter; 4. a scented red marble colored pillar candle measuring 4" in height by 4" in diameter; 5. a scented blue marble colored pillar candle measuring 6" in height by 4" in diameter; and 6. a scented orange marble colored pillar candle molded in an oval shape, measuring 4" in height by 3-1/4" across its widest point.
CBP rationale
The applicable subheading for the above described 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 C85845 April 7, 1998 CLA-2-34:RR:NC:SP:236 C85845 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Nellie Liu Premier Candle Corp. 1255 Fewster Drive Mississauga, Ontario, L4W 1A3 Canada RE: The tariff classification of candles from China. Dear Ms. Liu: In your letter dated March 19, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. a scented yellow marble colored pillar candle measuring 4" in height by 2" in diameter; 2. a scented green marble colored pillar candle measuring 6" in height by 2" in diameter; 3. a scented yellow marble colored pillar candle measuring 5" in height by 2" in diameter; 4. a scented red marble colored pillar candle measuring 4" in height by 4" in diameter; 5. a scented blue marble colored pillar candle measuring 6" in height by 4" in diameter; and 6. a scented orange marble colored pillar candle molded in an oval shape, measuring 4" in height by 3-1/4" across its widest point. The applicable subheading for the above described 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% 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 above described sample candles are within the scope of the antidumping duty order. You have also enclosed a copy of your catalogue and inquired as to whether or not Item #NX598, Cherub Embossed Pillar is within the scope of the antidumping duty order on petroleum wax candles from China. In order for us to determine whether the candle is within the scope of the antidumping duty order, we would require that you submit a sample of the item. 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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