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C85972 C8 Ruling Active

The tariff classification of "Word" candles from China.

Issued April 7, 1998 by U.S. Customs and Border Protection.

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C8 C85972 (April 7, 1998)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The submitted samples, called "Word" candles, are two candles molded in the shapes of words. The first candle is colored pink and molded in the shape of the word "GIRLPOWER", with the letters painted in assorted colors. It measures approximately 8-3/4" x 2-1/2" x 1-1/4" and has three wicks. The second candle is colored orange and molded in the shape of the word "JIGGY", with the letters painted in assorted colors. It measures approximately 6" x 3" x 1-1/4" and has three wicks. Both candles are shrink-wrapped in cellophane.

CBP rationale

The applicable subheading for the "Word" 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 C85972 April 7, 1998 CLA-2-34:RR:NC:SP:236 C85972 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Jerry L. Storey The Woolworth Corporation 3543 Simpson Ferry Road Camphill, PA 17109 RE: The tariff classification of "Word" candles from China. Dear Mr Storey: In your letter dated March 27, 1998, you requested a tariff classification ruling. The submitted samples, called "Word" candles, are two candles molded in the shapes of words. The first candle is colored pink and molded in the shape of the word "GIRLPOWER", with the letters painted in assorted colors. It measures approximately 8-3/4" x 2-1/2" x 1-1/4" and has three wicks. The second candle is colored orange and molded in the shape of the word "JIGGY", with the letters painted in assorted colors. It measures approximately 6" x 3" x 1-1/4" and has three wicks. Both candles are shrink-wrapped in cellophane. The applicable subheading for the "Word" 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 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 samples 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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