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The tariff classification of candles from China.
Issued January 27, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86291 (January 27, 1999)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The candle measures approximately 10" in height and 3 3/8" square at its base. Style #DH-9823: Green Hexagon Shape Candle- is a green fragrance scented pillar candle molded in the shape of a hexagon. The candle measures approximately 3 3/4" in height and 3 1/2" across from point to point. Style #DH-9825: Green Octagon Shape Candle- is a green fragrance scented pillar candle molded in the shape of an octagon. The candle measures approximately 5 1/2" in height and 5 1/4" across from point to point.
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 D86291 January 27, 1999 CLA-2-34:RR:NC:2:236 D86291 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. William A. Vollmerhausen Kmart Corporation 3100 West Big Beaver Road Troy MI 48084-3163 RE: The tariff classification of candles from China. Dear Mr. Vollmerhausen: In your letter dated December 21, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Style #SR-98702: Green Pyramid Shape Candle- is a green fragrance scented candle molded in the shape of a pyramid. The candle measures approximately 10" in height and 3 3/8" square at its base. Style #DH-9823: Green Hexagon Shape Candle- is a green fragrance scented pillar candle molded in the shape of a hexagon. The candle measures approximately 3 3/4" in height and 3 1/2" across from point to point. Style #DH-9825: Green Octagon Shape Candle- is a green fragrance scented pillar candle molded in the shape of an octagon. The candle measures approximately 5 1/2" in height and 5 1/4" across from point to point. 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 recognizable objects, such as an animal or a number are not within the scope of the antidumping duty order. In our opinion, Style #SR-98702 is not within the scope of the antidumping duty order on petroleum wax candles from China. Styles #DH-9823 and #DH-9825 are 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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