C89400 C8 Ruling Active

The tariff classification of candles from China.

Issued August 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item # UNI-9-05 is a blue colored molded wax candle with letters and numbers molded into the sides to give the appearance of french soap. Two sizes are submitted: The first, LARGE, is a cube-shaped candle measuring approximately 2 7/8" tall, 2 7/8" across and 2 7/8" deep: The second, SMALL, is a rectangular-shaped candle measuring 2 1/2" tall, 2 3/8" across and 1 1/4" deep. You also requested a ruling on an "Urn Candle" which will be a candle molded into the shape of an urn and will measure 3 1/4" tall and 2 3/4" in diameter.

CBP rationale

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.

Full text

NY C89400 August 27, 1998 CLA-2-34:RR:NC:SP:236 C89400 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bill Helms Schmidt Pritchard & Co. Inc. 9801 West Lawrence Avenue Schiller Park, Il 60176 RE: The tariff classification of candles from China. Dear Mr. Helms: In your letter dated June 5, 1998, on behalf of Trade Associates Group, Chicago, IL, you requested a tariff classification ruling. The samples submitted are: Item # UNI-9-24, is a Bamboo Candle measuring approximately 9" tall and 2" in diameter, designed with rings and knots molded into its side to give the appearance of being a bamboo stalk. Item # UNI-9-05 is a blue colored molded wax candle with letters and numbers molded into the sides to give the appearance of french soap. Two sizes are submitted: The first, LARGE, is a cube-shaped candle measuring approximately 2 7/8" tall, 2 7/8" across and 2 7/8" deep: The second, SMALL, is a rectangular-shaped candle measuring 2 1/2" tall, 2 3/8" across and 1 1/4" deep. You also requested a ruling on an "Urn Candle" which will be a candle molded into the shape of an urn and will measure 3 1/4" tall and 2 3/4" in diameter. 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 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, item # UNI-9-05, large and small sized candles are within the scope of the antidumping duty order. In addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects (i.e. a bamboo stalk) are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the item #UN-9-24, Bamboo Candle and the "Urn Candle" 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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