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The tariff classification of candles from China.
Issued July 23, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C89604 (July 23, 1998)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Illustrative literature was submitted with your letter. Halloween Tea Light Candles are a set of five candles molded in the shape of Jack-O-Lanterns which protrude beyond their tea light containers. The other items are candles consisting of multi-colored, glitter infused wax shapes stacked in tandem with a wick protruding from the top of each stack. The shapes include five discs (Item CI-85), five squares (Item CI-87), five stars (Item CI-88), and five daisy shapes (Item CI-89).
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 C89604 July 23, 1998 CLA-2-34:RR:NC:SP:236 C89604 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Patricia McLaughlin J.F. Moran Co., Inc. 179-30 149th Avenue Jamaica, NY 11434 RE: The tariff classification of candles from China. Dear Ms. McLaughlin: In your letter received July 1, 1998, on behalf of GMA Accessories, Brooklyn, NY, you requested a tariff classification ruling. Illustrative literature was submitted with your letter. Halloween Tea Light Candles are a set of five candles molded in the shape of Jack-O-Lanterns which protrude beyond their tea light containers. The other items are candles consisting of multi-colored, glitter infused wax shapes stacked in tandem with a wick protruding from the top of each stack. The shapes include five discs (Item CI-85), five squares (Item CI-87), five stars (Item CI-88), and five daisy shapes (Item CI-89). 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 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 candles 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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