The tariff classification of a candle from China.
Issued December 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The submitted sample, Item no. 2940, is a white pillar candle with pieces of flowers and plant parts molded around its side. It measures approximately 3 3/4" tall and 3 3/4" in diameter. The candle has a hollowed out core measuring approximately 1 3/4 inches down from the top and 2 3/4 inches in diameter, and a wick protruding from the center. When lit, the flame illuminates the floral design from within. Your letter states the candle is to be used as a tea light candle holder.
CBP rationale
The applicable subheading for the above described sample will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers, and the like.
Full text
NY D85478 December 11, 1998 CLA-2-34:RR:NC:SP:236 D85478 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Stephen De Castro All-Ways Forwarding Int'l Inc. Hemisphere Center U.S. RT 1-9 South Newark, NJ 07114 RE: The tariff classification of a candle from China. Dear Mr. De Castro: In your letter dated December 2, 1998, on behalf of Atalanta Giftware, you requested a tariff classification ruling. The submitted sample, Item no. 2940, is a white pillar candle with pieces of flowers and plant parts molded around its side. It measures approximately 3 3/4" tall and 3 3/4" in diameter. The candle has a hollowed out core measuring approximately 1 3/4 inches down from the top and 2 3/4 inches in diameter, and a wick protruding from the center. When lit, the flame illuminates the floral design from within. Your letter states the candle is to be used as a tea light candle holder. The applicable subheading for the above described sample 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 (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. In our opinion, the sample candle is within the scope of the antidumping duty order. The rate in effect at this time under Antidumping Order Case No. A-570-504 is 54.21 percent ad valorem. 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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