D85479 D8 Ruling Active

The tariff classification of an apple-shaped molded 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. 2941, is a red colored candle molded in the shape of an apple. The candle measures approximately 3" tall and 3 1/2" in diameter.

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 D85479 December 11, 1998 CLA-2-34:RR:NC:SP:236 D85479 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Stephen De Castro All-Ways Forwarding Int'l Hemisphere Center U.S. Route 1-9 South Newark, NJ 07114 RE: The tariff classification of an apple-shaped molded 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. 2941, is a red colored candle molded in the shape of an apple. The candle measures approximately 3" tall and 3 1/2" in diameter. 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 addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects, such as an animal and a numeral, are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample candle is not within the scope of the antidumping duty order. 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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