CBP Ruling D85568 — The tariff classification of Candles from China.

Tariff classification

Headings: 3406

Product description

Item 11A9- 4CM Mini Animals- consists of six candles molded in the shape of various animals. The candles will be imported and sold in a blister package. Item 11B4- 20CCM Party Candle consists of 20 candles in a blister package. Each candle measures approximately 6 3/4" in height and 2/16" in diameter.

CBP rationale

a gift wrapped package and a candy cane. Item 11A9- 4CM Mini Animals- consists of six candles molded in the shape of various animals. The candles will be imported and sold in a blister package. Item 11B4- 20CCM Party Candle consists of 20 candles in a blister package. Each candle measures approximately 6 3/4" in height and 2/16" in diameter. 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 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 DOC has also determined that candles molded in the shape of certain identifiable objects, such as an animal or a numeral, and candles designed solely for use in connection with a holiday or special evenly 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.

Full text

NY D85568 January 11, 1999 CLA-2-34:RR:NC:2:236 D85568 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anna Bolton Uni-King Marketing Inc. 2770 Steeles Ave. W., Unit 3 Concord, Ontario L4K 4N5 RE: The tariff classification of Candles from China. Dear Ms. Bolton: In your letter dated December 7, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item 21A4- Snowman Family Couple- consists of a candle molded in the shape of a Christmas tree and a snowman family of three wearing male, female, and children head and neck wear in the snow, holding a gift wrapped package and a candy cane. Item 11A9- 4CM Mini Animals- consists of six candles molded in the shape of various animals. The candles will be imported and sold in a blister package. Item 11B4- 20CCM Party Candle consists of 20 candles in a blister package. Each candle measures approximately 6 3/4" in height and 2/16" in diameter. 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 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 DOC has also determined that candles molded in the shape of certain identifiable objects, such as an animal or a numeral, and candles designed solely for use in connection with a holiday or special evenly 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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