C88962 C8 Ruling Active

The tariff classification of a wax filled glass votive candle holder(DIOR) from China.

Issued June 26, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a wax filled glass votive candle holder(DIOR) from China.

CBP rationale

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

Full text

NY C88962 June 26, 1998 CLA-2-34:RR:NC:SP:236 C88962 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Anne M. Neary Nantucket Distributing 261 White's Path South Yarmouth, MA 02664 RE: The tariff classification of a wax filled glass votive candle holder (DIOR) from China. Dear Ms. Neary: In your letter dated June 5, 1998, you requested a tariff classification ruling. The submitted sample is a white candle poured into a frosted glass holder measuring 3" in height and 2 3/8" in diameter. The applicable subheading for the above described candle and its container 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. In our opinion, the sample is within the scope of the antidumping duty order. The DOC has determined that certain novelty candles specially designed for use only in connection with religious holidays or special events are not within the scope of the antidumping duty order. The designs must be permanently molded or affixed to the candle or its container (when the candle is poured into a container) such that they can not be removed without damage to the shape of the candle or the appearance of the container. Decals such as holly, Santa, or a Christmas tree, that can be removed without damage to the glass container are considered within the scope of the antidumping duty order. Novelty candles with seasonal designs such as a snowman, a winter snow scene or Autumn leaves, etc., are 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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