D84292 D8 Ruling Active

The tariff classification of Candles from China.

Issued December 3, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

It measures approximately 6" in height and 3 1/4" in diameter. Style x6233- Raised Gold Painted Vines- is an off-white pillar candle with gold vines and flowers molded into its side. It measures approximately 6" in height and 3 1/4" in diameter. Style x4332- Is an off-white spherical shape candle with gold leaves molded around its surface. It measures approximately 3" in diameter. All of the above are made in China. Style 7X0017B is an off-white pillar candle measuring approximately 3" in height and 3" in diameter. You indicate that this candle is made in Macau and then, shipped to China to be assembled with gold foil and packaged for shipping. For Customs purposes, the County of Origin of this candle is Macau.

CBP rationale

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

Full text

NY D84292 December 3, 1998 CLA-2-34:RR:NC:2:236 D84292 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Christine Basile KOHL'S N56 W 177000 Ridegwood Drive Menomonee Fall, Wisconsin 53051 RE: The tariff classification of Candles from China. Dear Ms. Basile: In your letter dated November 2, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Style x6282- Raised Painted Gold Leaf- is an off-white pillar candle with gold leaves molded into its side. It measures approximately 6" in height and 3 1/4" in diameter. Style x6233- Raised Gold Painted Vines- is an off-white pillar candle with gold vines and flowers molded into its side. It measures approximately 6" in height and 3 1/4" in diameter. Style x4332- Is an off-white spherical shape candle with gold leaves molded around its surface. It measures approximately 3" in diameter. All of the above are made in China. Style 7X0017B is an off-white pillar candle measuring approximately 3" in height and 3" in diameter. You indicate that this candle is made in Macau and then, shipped to China to be assembled with gold foil and packaged for shipping. For Customs purposes, the County of Origin of this candle is Macau. The applicable subheading for each of the above described samples 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 1.9 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, Style x6282 and x6233 are within the scope of the antidumping duty order on petroleum wax candles from China. Style x4332 is not within the scope of the antidumping duty order. Candles made in Macau are not subject to the antidumping duty order on petroleum wax candles from China. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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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