D80366 D8 Ruling Active

The tariff classification of a candle 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 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 D80366 August 17, 1998 CLA-2-34:RR:NC:SP:236 D80366 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula Reeder Lava Enterprises, Inc. 131 West 33rd Street National City CA 91950-7210 RE: The tariff classification of a candle from China. Dear Ms. Reeder: In your letter dated July 10, 1998, you requested a tariff classification ruling. The submitted sample, "Rectangle Glowing Art Candle," is a cream colored pillar candle measuring 5 inches tall, 3 1/2 inches across and 3 inches thick. The candle has decals depicting a cat in a box applied to each side. Your letter states the candle will be available with a variety of artwork and sentiments applied. 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 our opinion, the sample candle is 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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