The tariff classification of candles from China.
Issued January 21, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Item #18C12-29G 8" Ivory W/X’mas taper- consists of two off-white taper candles with gold trimming molded in the shape of a fir tree. Each candle measures approximately 8" in height and 3/4" in diameter. Item #18C13-29G 5.5" Ivory W/GD Pinecone- consists of an off-white candle molded in the shape of a pinecone, and measures approximately 5 1/2" in height and 2 1/2" in diameter at its base.
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 D86096 January 21, 1999 CLA-2-34:RR:NC:2:236 D86096 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Kevin Chong Uni-King Marketing Inc. 2770 Steeles Ave. W., Unit 3 Concord, Ontario L4K 4N5 RE: The tariff classification of candles from China. Dear Mr. Chong: In your letter dated December 21, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item #18C9 2 3/4" Ivory Ball W/Appliques- consists of an off-white candle molded in the shape of a sphere, and measures approximately 2 3/4" in diameter. Item #18C12-29G 8" Ivory W/X’mas taper- consists of two off-white taper candles with gold trimming molded in the shape of a fir tree. Each candle measures approximately 8" in height and 3/4" in diameter. Item #18C13-29G 5.5" Ivory W/GD Pinecone- consists of an off-white candle molded in the shape of a pinecone, and measures approximately 5 1/2" in height and 2 1/2" in diameter at its base. 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 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, are not within the scope of the antidumping duty order. In our opinion, all of the above described 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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