D85295 D8 Ruling Active

The tariff classification of Candles from China.

Issued December 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of Candles from China.

CBP rationale

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

Full text

NY D85295 December 28, 1998 CLA-2-34:RR:NC:2:236 D85295 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Anthony Mok Uni-King Marketing Inc. 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 27, 1998, you requested a tariff classification ruling. Item 11A5 - 8 CM Halloween Candle- consists of 12 candles molded in a shape which includes 4 skulls, 4 goblins and 4 vampires. Each candle measures approximately 3" in height and 2 1/4" in diameter. Item 15B6 - 10CM Witch Candle- a candle molded in the shape of a witch with a broom. The candle measures approximately 4 1/2" in height and 2 3/4" at its base. Item 6G5 - 6.25" Three Sailor- a candle molded in the shape of three sailor dancing. The candle measures approximately 6" in height and 6" at its base. The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States,(HTS), 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 (DOC) 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 candles molded in the shaped of certain identifiable objects, such as a animals or a numeral, are not within the scope of the antidumping duty order. 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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