C89992 C8 Ruling Active

The tariff classification of candles 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 candles from China.

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 C89992 July 23, 1998 CLA-2-34:RR:NC:SP:236 C89992 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Gene Schwam Air Cargo Brokerage Company 7278 N.W. 58th Street Miami, FL 33166 RE: The tariff classification of candles from China. Dear Mr. Schwam: In your letter dated July 6, 1998, you requested a tariff classification ruling. The submitted sample consists of a set of four white candles decorated with sunflowers molded to their surfaces; two taper candles measuring 10" tall and 1 7/8" in diameter, one pillar candle measuring 4" tall and 3 3/4 " in diameter, and one sphere shaped candle measuring 3" 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 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 taper and pillar candles are within the scope of the antidumping duty order. The sphere shaped 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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