D86853 D8 Ruling Active

The tariff classification of candles from China.

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

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item #8C17 3.25" ROCK CHIPS POT W/CDLE- is an off-white candle poured into a ceramic container with pebbles embedded on its outer surface. The container measures approximately 3" in height, 3 3/4" in diameter at the top and 2 1/2" in diameter at the base. Item #5F19 3 WICK IVORY W/GO BAMBOO CTR PIECE- is an off-white candle molded in the shape of a bamboo log with three wicks protruding from its rounded top. The candle measures approximately 7 3/4" in length and 2 7/8" 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, tapers and the like.

Full text

NY D86853 February 16, 1999 CLA-2-34:RR:NC:2:236 D86853 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 January 13, 1999, you requested a tariff classification ruling. The samples submitted are as follows: Item #5G22 3x3x3" SQ,CDLE W/DUCKS & ROOSTER FR- is an off-white 3" cube candle with the figure of a duck or a rooster painted on each of its sides. Item #8C17 3.25" ROCK CHIPS POT W/CDLE- is an off-white candle poured into a ceramic container with pebbles embedded on its outer surface. The container measures approximately 3" in height, 3 3/4" in diameter at the top and 2 1/2" in diameter at the base. Item #5F19 3 WICK IVORY W/GO BAMBOO CTR PIECE- is an off-white candle molded in the shape of a bamboo log with three wicks protruding from its rounded top. The candle measures approximately 7 3/4" in length and 2 7/8" 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, 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 a bamboo stalk, are not within the scope of the antidumping duty order. In our opinion, sample Items #5G22 and 8C17 are within the scope of the antidumping duty order on petroleum wax candles from China. Sample Item #5F19 is 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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