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 submitted samples are as follows: Sample #16 is a white wax form which measures approximately 1/2" in height by 2" in diameter and will be imported with a wick as a tealight candle. Sample #17 is an ivory colored floating candle molded in the shape of a flower. It measures approximately 1-1/4" in height by 2-1/4" in diameter. Sample #18 is a candle molded in the shape of a bouquet of flowers. The flowers are colored pink and are contained in a terra cotta flowerpot. The item measures approximately 4" in height by 3-1/2" across its widest point.
Full text
NY C88138 June 2, 1998 CLA-2-34:RR:NC:SP:236 C88138 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Marian Harding Cochran Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of candles from China. Dear Ms. Cochran: In your letter dated May 11, 1998, you requested a tariff classification ruling. In your request you indicated that five samples were enclosed; however, only three samples were submitted. The submitted samples are as follows: Sample #16 is a white wax form which measures approximately 1/2" in height by 2" in diameter and will be imported with a wick as a tealight candle. Sample #17 is an ivory colored floating candle molded in the shape of a flower. It measures approximately 1-1/4" in height by 2-1/4" in diameter. Sample #18 is a candle molded in the shape of a bouquet of flowers. The flowers are colored pink and are contained in a terra cotta flowerpot. The item measures approximately 4" in height by 3-1/2" across its widest point. 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, sample candle #16 is within the scope of the antidumping duty order. Sample candles #17 and #18 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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