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D84952 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 D84952 (December 11, 1998)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The candle is imported with a brass stand. Item TL-003 is an orange pillar candle and measures approximately 3" in height and 3" in diameter. Item AB-004 is a 3 wick orange candle molded in the shape of a brick and measures approximately 7" in length and 3" in width. The candle is imported with a brass stand. Item AB-005 is an orange candle molded in the shape of a semi-sphere and measures approximately 5 1/4" and 3" in diameter. The candle is imported with a brass stand.

Full text

NY D84952 December 11, 1998 CLA-2-34:RR:NC:2:236 D84952 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Harlan Reynolds Horizons East 351 Courtland Avenue Stamford, Connecticut 06906 RE: The tariff classification of Candles from China. Dear Mr. Reynolds: In your letter dated November 11, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item AB-003 is an orange pillar candle molded in the shape of a trapezoid and measures approximately 4" square on the top, 3 1/2" on each side and 2" square at its base. The candle is imported with a brass stand. Item TL-003 is an orange pillar candle and measures approximately 3" in height and 3" in diameter. Item AB-004 is a 3 wick orange candle molded in the shape of a brick and measures approximately 7" in length and 3" in width. The candle is imported with a brass stand. Item AB-005 is an orange candle molded in the shape of a semi-sphere and measures approximately 5 1/4" and 3" in diameter. The candle is imported with a brass stand. The applicable subheading for 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 1.2 percent ad valorem. Effective January 1, 1999, the rate of 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, Items TL-003 and AB-003 are within the scope of the antidumping duty order on petroleum wax candles from China. Items AB-004 and AB-005 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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