D85528 D8 Ruling Active

The tariff classification of a candle from China.

Issued December 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

70646A, is an off-white colored candle coated with gold paint and stars carved into its side. The candle measures approximately 5" tall and 2 7/8" 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 D85528 December 30, 1998 CLA-2-34:RR:NC:SP:236 D85528 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Marian Harding Cochran, Esq., Atico International USA, Inc. PO Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a candle from China. Dear Ms. Cochran: In your letter dated December 1, 1998, you requested a tariff classification ruling. The sample submitted, Item no. 70646A, is an off-white colored candle coated with gold paint and stars carved into its side. The candle measures approximately 5" tall and 2 7/8" 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 our opinion, the sample 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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