D86213 D8 Ruling Active

The tariff classification of candles from China.

Issued January 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

It measures approximately 4" in height and 3 1/4" at it widest point. Item WS98-9030 Round- is a white round candle fitted into a container consisting of a metal sheet, two wire rings and pieces of natural tree bark. The container measures approximately 2 3/4" in height and 3 1/4" in diameter. The candle measuring approximately 2 3/4" in height and 2 3/4" in diameter. Item WS98-9110-2, Round- is a gold texture pillar candle measuring approximately 5" in height and 3 1/4" in diameter.

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, taper and the like.

Full text

NY D86213 January 27, 1999 CLA-2-34:RR:NC:2:236 D86213 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. John A. Carrier World Bazaars, Inc. 2400 Yates Avenue Commerce, California 90040 RE: The tariff classification of candles from China. Dear Mr. Carrier: In your letter dated December 17, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item WS98-912-8 Heart Shaped- is a red column candle molded in the shape of a heart. It measures approximately 4" in height and 3 1/4" at it widest point. Item WS98-9030 Round- is a white round candle fitted into a container consisting of a metal sheet, two wire rings and pieces of natural tree bark. The container measures approximately 2 3/4" in height and 3 1/4" in diameter. The candle measuring approximately 2 3/4" in height and 2 3/4" in diameter. Item WS98-9110-2, Round- is a gold texture pillar candle measuring approximately 5" in height and 3 1/4" in diameter. The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, taper 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. In our opinion, all of the above described samples are 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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