D85812 D8 Ruling Active

The tariff classification of candle from China.

Issued February 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

It measures approximately 3" in height and 2 1/4" at its base. You indicate that the container is filled with pure vegetable oil wax.

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 D85812 February 16, 1999 CLA-2-34:RR:NC:2:236 D85812 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Michael Piptone John F. Kilroy Co., Inc. JFK Int’l Airport, Cargo Bldg.80, Suite 227 Jamaica, NY 11430-1718 RE: The tariff classification of candle from China. Dear Mr. Piptone: In your letter dated December 10, 1998, on behalf of your client Croscill Home Fashions, you requested a tariff classification ruling. The sample submitted, Gold Leaf Votive, is an off white candle poured into a gold colored ceramic container. It measures approximately 3" in height and 2 1/4" at its base. You indicate that the container is filled with pure vegetable oil wax. 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 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. Candles in wax filled containers made of vegetable wax are not with 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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