C88182 C8 Ruling Active

The tariff classification of a candle from China.

Issued June 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a candle from China.

CBP rationale

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

Full text

NY C88182 June 17, 1998 CLA-2-34:RR:NC:SP:236 C88182 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Catherine Chafin Waters Shipping Company P.O. Box 118 Wilmington, NC 28402-0118 RE: The tariff classification of a candle from China. Dear Ms. Chafin: In your letter dated May 18, 1998, on behalf of D & B Imports and/or Tidewater Designs Inc., Wilmington, NC, you requested a tariff classification ruling. The submitted sample, called a "Finial candle", is an ivory colored column candle, measuring 9" tall, with a cylindrical base, 4" in diameter. A wick protrudes from its pyramid shaped top. The applicable subheading for the above described candle 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 percent ad valorem. The Department of Commerce (DOC) 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. Until otherwise notified by the DOC, we would consider the sample candle to be 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 Vito Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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