D82210 D8 Ruling Active

The tariff classification of Candles from China.

Issued September 30, 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 D82210 September 30, 1998 CLA-2-34:RR:NC:2:236 D82210 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Vera Ip Premier Candle Corp. 1255 Fewater Drive Mississauga, Ontario, L4W 1A3 RE: The tariff classification of Candles from China. Dear Ms. Ip: In your letter dated September 14, 1998, you requested a tariff classification ruling on petroleum wax candles molded in various shapes, from China. You submit a sample of a three wick candle molded in the shape of a loaf of bread measuring 7" in length, 2.5" in width and 3" in height. You also submit a photograph showing a candle molded in the shape of a cake loaf decorated with cherries and four candles molded in the shape of fruit tarts decorated with various fruit. 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 or a numeral, are not within the scope of the antidumping duty order. In our opinion, the above described candles are 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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