C88027 C8 Ruling Active

The tariff classification of candles from China.

Issued June 2, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of candles from China.

Full text

NY C88027 June 2, 1998 CLA-2-34:RR:NC:SP:236 C88027 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Rosy Curbelo Almacenes Pitusa P.O Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of candles from China. Dear Ms. Curbelo: In your letter dated April 20, 1998, you requested a tariff classification ruling. The candles to be imported are as follows: Item #H-74-Q-9290, "Xmas Antique Baby", consists of three styles of gold colored candles molded in the shape of a baby cherubs. The candles measure 4-1/2" in height. Item #G-74-Q-2510, "4 Assorted Xmas Figurine with Tree Decoration" consists of four styles of candles molded in the shape of snowmen or Santa Claus, each hugging a Christmas tree. The candles measure approximately 3" in height. 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. 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 above described 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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