D84865 D8 Ruling Active

The tariff classification of Candles from China.

Issued November 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Each candle measures approximately 4" in length and 3/4" in width. Item 9A1 consists of 24 candles molded in the shape of miniature decorative bears. Each candle measures approximately 2" in length and 1" in width. Item 9A3 consists of 24 candles molded in the shape of miniature elephants. Each candle measures approximately 2" in length and 1" 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 D84865 November 27, 1998 CLA-2-34:RR:NC:2:236 D84865 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Anthony Mok 2770 Steeles Ave. W., Unit 3 Concord, Ontario, L4K 4N5 RE: The tariff classification of Candles from China. Dear Mr. Mok: In your letter dated November 18, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item 7C13 consists of two candles molded in the shape of a floating five point star. Each candle measures approximately 4" in length and 3/4" in width. Item 9A1 consists of 24 candles molded in the shape of miniature decorative bears. Each candle measures approximately 2" in length and 1" in width. Item 9A3 consists of 24 candles molded in the shape of miniature elephants. Each candle measures approximately 2" in length and 1" 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. In our opinion, the samples are not 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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