C89605 C8 Ruling Active

The tariff classification of candles from China.

Issued July 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Illustrative representation was submitted with your letter. The items pictured consist of square shaped candles with different designs of colored wax inset into each side. Item # CI-117 is a green candle with orange and yellow flowers. Item # CI-118 is a pink candle with blue and yellow butterflies. Item # CI-119 is a purple candle with a white colored moon and yellow and orange stars. Item # CI-120 is a pink candle with red green and yellow hearts and item # CI-121 is a blue candle with a black swirl design.

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 C89605 July 30, 1998 CLA-2-34:RR:NC:SP:236 C89605 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 representation was submitted with your letter. The items pictured consist of square shaped candles with different designs of colored wax inset into each side. Item # CI-117 is a green candle with orange and yellow flowers. Item # CI-118 is a pink candle with blue and yellow butterflies. Item # CI-119 is a purple candle with a white colored moon and yellow and orange stars. Item # CI-120 is a pink candle with red green and yellow hearts and item # CI-121 is a blue candle with a black swirl design. 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, the pictured candles 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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