D85613 D8 Ruling Active

The tariff classification of candles from China.

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

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item 7A31-08 is a set of four purple colored candles molded in the shape of rose blooms. Each measures approximately 3" in diameter and 1 3/4" thick. Item 15B7 is a yellow, orange and white colored, cone-shaped candle, molded in the shape of a piece of candy corn. It measures 4 1/4" tall and 3 1/8" across its base at its widest point. Item 7A43-03 is a set of two white colored candles with a yellow center molded in the shape of a daisy. Each measures approximately 3 1/4" in diameter and 1 «" thick.

CBP rationale

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

Full text

NY D85613 December 30, 1998 CLA-2-34:RR:NC:SP:236 D85613 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 4, 1998, you requested a tariff classification ruling. Samples were submitted with your letter. Item 7A31-08 is a set of four purple colored candles molded in the shape of rose blooms. Each measures approximately 3" in diameter and 1 3/4" thick. Item 15B7 is a yellow, orange and white colored, cone-shaped candle, molded in the shape of a piece of candy corn. It measures 4 1/4" tall and 3 1/8" across its base at its widest point. Item 7A43-03 is a set of two white colored candles with a yellow center molded in the shape of a daisy. Each measures approximately 3 1/4" in diameter and 1 «" thick. The applicable subheading for the above described samples 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 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 are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the samples are 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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