D80612 D8 Ruling Active

The tariff classification of Item #15020 - 5 3/4" Terracotta Floral Bucket with handle from China.

Issued August 31, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The terra-cotta bucket has a metal wire and wood handle and is designed with Daisy, Tulip, Pansy or Sunflower. This item will be labeled as a citronella scented candle.

Full text

NY D80612 August 31, 1998 CLA-2-34:RR:NC:2:236 D80612 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, PA 19154 RE: The tariff classification of Item #15020 - 5 3/4" Terracotta Floral Bucket with handle from China. Dear Mrs. Fair: In your letter dated July 21,1998, you requested a tariff classification ruling. The sample submitted, Item #15020 - 5 3/4" Terracotta Floral Bucket with handle, is a citronella scented candle in a terra-cotta bucket measuring approximately 5" in height by 5 3/4" in diameter. The terra-cotta bucket has a metal wire and wood handle and is designed with Daisy, Tulip, Pansy or Sunflower. This item will be labeled as a citronella scented candle. The applicable subheading for the above described sample 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 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 on petroleum wax candles from China. 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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