C89298 C8 Ruling Active

The tariff classification of a flower shaped candle from China.

Issued July 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

10290ASM1½, consisting of three separately molded wax pieces; a green colored base, purple colored flower petals, and a white colored center secured by a wick that has been threaded through the center of each piece. The item measures 1½ inches tall and 2¼ inches in diameter at its widest point.

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 C89298 July 13, 1998 CLA-2-34:RR:NC:SP:236 C89298 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Marian Harding Cochran, Esq. Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a flower shaped candle from China. Dear Ms. Cochran: In your letter dated June 17, 1998, you requested a tariff classification ruling. The sample submitted is of a flower, item no. 10290ASM1½, consisting of three separately molded wax pieces; a green colored base, purple colored flower petals, and a white colored center secured by a wick that has been threaded through the center of each piece. The item measures 1½ inches tall and 2¼ inches in diameter at its widest point. 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. 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 sample candle is 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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