D80020 D8 Ruling Active

The tariff classification of candles from China.

Issued August 17, 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 D80020 August 17, 1998 CLA-2-34:RR:NC:SP:236 D80020 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Rosy Curbelo Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of candles from China. Dear Ms. Curbelo: In your letter dated March 26, 1998, resubmitted with a copy of our letter, NY C86286, dated April 20, 1998, received by this office July 15, 1998, you requested a tariff classification ruling. Item # H 74-Q-9696 is a white wax molded pillar candle with a pointed top, measuring 5 3/4 inches tall and 2 1/2 inches in diameter at its widest width. This candle, which will be imported in four styles, has raised and gold painted borders, stars and figures of cherubs playing musical instruments, or carrying garland, molded into the sides of the candle. Item # H-74-Q-8403 is a white wax molded pillar candle coated with pearlized paint and glitter measuring 4 inches tall and 3 inches in diameter. Figures of angels with trumpets, stars and rope garland are molded into the sides of the candle. The figures of cherubs and angels cannot be removed without damaging the shape of the candles. 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 certain novelty and figurine candles are not within the scope of the antidumping duty order. In our opinion, the samples are not within the scope of the antidumping duty order. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). 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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