D83149 D8 Ruling Active

The tariff classification of Candles from China.

Issued October 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Sample 2 is a white candle molded in a blue wax flower pot container. The white candle measures approximately 2 5/8" in diameter and 2 1/8" in height. The blue wax flower pot is imbedded with small pieces of flower petals and measures approximately 4" in diameter at the top, 2 1/2" in diameter at the base and 3 1/2" in height. Sample 3 is a green four sided pillar candle with four wicks. The candle measures approximately 6" x 6" at the top, 4" X 4" at the base and 6" in height. Sample 4 is a tapered diamond shaped beige pillar candle. The candle measures approximately 12" in height, with sides measuring 1 3/4" at the top and 2 3/4" at the bottom. Sample 5 is a scented pink round candle with three wicks. The candle is embossed on the outside with a curled grate design. The candle measures approximately 6" in height and 6" in diameter. Sample 6 is a beige spheroidal shaped candle measuring approximately 3" in diameter and 1" in height.

CBP rationale

The applicable subheading for the above describe candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY D83149 October 30, 1998 CLA-2-34:RR:NC:2:236 D83149 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Stephen J. Leahy Leahy & Ward 63 Commercial Wharf Boston, Massachusetts 02110 RE: The tariff classification of Candles from China. Dear Mr. Leahy: In your letter dated September 24, 1998, on behalf of your client, Syratech Corporation, you requested a tariff classification ruling. The samples submitted are as follows: Sample 1 is a 3 1/2 white cube candle with a fir tree decoration laminated on all four sides. Sample 2 is a white candle molded in a blue wax flower pot container. The white candle measures approximately 2 5/8" in diameter and 2 1/8" in height. The blue wax flower pot is imbedded with small pieces of flower petals and measures approximately 4" in diameter at the top, 2 1/2" in diameter at the base and 3 1/2" in height. Sample 3 is a green four sided pillar candle with four wicks. The candle measures approximately 6" x 6" at the top, 4" X 4" at the base and 6" in height. Sample 4 is a tapered diamond shaped beige pillar candle. The candle measures approximately 12" in height, with sides measuring 1 3/4" at the top and 2 3/4" at the bottom. Sample 5 is a scented pink round candle with three wicks. The candle is embossed on the outside with a curled grate design. The candle measures approximately 6" in height and 6" in diameter. Sample 6 is a beige spheroidal shaped candle measuring approximately 3" in diameter and 1" in height. The applicable subheading for the above describe 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 candle molded in the shape of certain identifiable object, such as an animal, a numeral or a sphere, are not within the scope of the antidumping duty order. In our opinion, samples 1, 2, 3, 4 and 5 are within the scope of the antidumping duty order on petroleum wax candles from China. Sample 6 is not within the scope of the 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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