C86525 C8 Ruling Active

The tariff classification of candles from Hong Kong.

Issued April 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The candles to be imported are as follows: 1. Item #H-74-Q-8465, which consists of a 4-piece pack of red or white colored 12" taper candles. Each candle is cello-wrapped and packed four to a printed window box. 2. Item #H-74-Q-8869, which consists of a 4-piece pack of gold colored 12" taper candles. Each candle is cello-wrapped and packed four to a window box. 3. Item #H-74-Q-8032, which consists of a red or white colored scented pillar candle measuring 7" in height by 3" in diameter. Each candle is shrink wrapped in plastic with a printed logo.

CBP rationale

The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY C86525 April 22, 1998 CLA-2-34:RR:NC:SP:236 C86525 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Rosy Curbelo Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of candles from Hong Kong. Dear Ms. Curbelo: In your letter dated March 27, 1998, you requested a tariff classification ruling. The candles to be imported are as follows: 1. Item #H-74-Q-8465, which consists of a 4-piece pack of red or white colored 12" taper candles. Each candle is cello-wrapped and packed four to a printed window box. 2. Item #H-74-Q-8869, which consists of a 4-piece pack of gold colored 12" taper candles. Each candle is cello-wrapped and packed four to a window box. 3. Item #H-74-Q-8032, which consists of a red or white colored scented pillar candle measuring 7" in height by 3" in diameter. Each candle is shrink wrapped in plastic with a printed logo. The applicable subheading for the above described 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. 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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