C89811 C8 Ruling Active

The tariff classification of a candle from China.

Issued July 23, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a candle from China.

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 C89811 July 23, 1998 CLA-2-34:RR:NC:SP:236 C89811 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Nellie Liu Premier Candle Corp. 1255 Fewster Drive Mississauga, Ontario, L4W 1A3 RE: The tariff classification of a candle from China. Dear Ms. Liu: In your letter dated July 2, 1998, you requested a tariff classification ruling. The submitted sample, a Bottle Looked Candle, is a scented, light green colored pentagon shaped candle, with a single wick protruding from the top point. It measures 3 1/2 inches tall, 4 inches at its widest point and 2" thick. 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 DOC has determined candles molded in the form of certain recognizable objects are not within the scope of the antidumping duty order. 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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