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D84673 D8 Ruling Active

The tariff classification of Candles from China.

Issued December 11, 1998 by U.S. Customs and Border Protection.

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D8 D84673 (December 11, 1998)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

It measures approximately 3 3/4" in height and 2 1/2" at it widest points. The top of the candle is embossed with a design containing vines, stars and flowers.

CBP rationale

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

Full text

NY D84673 December 11, 1998 CLA-2-34:RR:NC:2:236 D84673 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, New York 10580-1450 RE: The tariff classification of Candles from China. Dear Ms. Ornstein: In your letter dated November 9, 1998, you requested a tariff classification ruling. The sample submitted is a beige column candle molded in the shape of a heart. It measures approximately 3 3/4" in height and 2 1/2" at it widest points. The top of the candle is embossed with a design containing vines, stars and flowers. The applicable subheading for the described candle 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. Effective January 1, 1999, the duty will be Free. 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 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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