D82034 D8 Ruling Active

The tariff classification of Candles from China.

Issued October 2, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item H0578070 - Large Half-Round Distressed Candle is a semi-spherical candle with six wicks, measuring approximately 3 3/4" in height and 9" in diameter. Item H05F8079 - Small Half-Round Distressed Candle is a semi-spherical candle with six wicks, measuring approximately 2 1/2" in height and 4" in diameter. Item HO5F8073 - Rectangular Distressed Candle is a bar shaped candle with seven wicks, measuring approximately 15" in length, 3" in height and 3" in width.

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 D82034 October 2, 1998 CLA-2-34:RR:NC:2:236 D82034 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Marian Harding Cochran ATICO International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of Candles from China. Dear Mr. Cochran: In your letter dated September 1, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item H50F8067 - Trapezoid Distressed Candle is a four sided pillar candle with four wicks, measuring approximately 3" square at the base, 4" square at the top and 4" in height. Item H0578070 - Large Half-Round Distressed Candle is a semi-spherical candle with six wicks, measuring approximately 3 3/4" in height and 9" in diameter. Item H05F8079 - Small Half-Round Distressed Candle is a semi-spherical candle with six wicks, measuring approximately 2 1/2" in height and 4" in diameter. Item HO5F8073 - Rectangular Distressed Candle is a bar shaped candle with seven wicks, measuring approximately 15" in length, 3" in height and 3" in width. 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 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. The Department has also determined that candles molded in the shape of certain identifiable objects such as an animal, a numeral and a sphere, are not within the scope of the antidumping duty order. In our opinion Item, H0578070, H05F8079 and H05F8073 are not within the scope of the antidumping duty order. Until otherwise advised by the Department of Commerce, we consider Item H05F8067 to be 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. at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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