The tariff classification of candles from China.
Issued May 3, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
The submitted samples are as follows: 1. Style # D5105 Heart Shaped Candle With Valentine Candies is a white colored paraffin wax column candle measuring approximately 5" in height and 3" in diameter. The column is molded in the shape of a heart. Affixed onto the bottom half of the sides are various colored 1/2" wax hearts with words of endearment. The candle is wrapped in cellophane and tied at the top with a purple ribbon. 2. Style # H3065/1 Candy Corn Candle is a yellow, orange and white colored paraffin wax candle molded in the shape of a corn grain and measures approximately 2-1/4" in height and 2" in width at its widest point. The candle is wrapped in cellophane and tied at the top with an orange ribbon. 3. Style # X2069S Peppermint Twist Candy is a round shaped white candle and measures approximately 3/4" in height and 2" in diameter. It is decorated with red colored swirls. The candle is made of paraffin wax and is wrapped in cellophane.
CBP rationale
The applicable subheading for the samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY E80869 May 3, 1999 CLA-2-34:RR:NC:SP:236 E80869 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Juli Decker Paul Harris Stores, Incorporated 6003 Guion Road P.O. Box 68162 Indianapolis, IN 46268 RE: The tariff classification of candles from China. Dear Ms. Decker, In your letter dated April 14, 1999, you requested a tariff classification ruling. The submitted samples are as follows: 1. Style # D5105 Heart Shaped Candle With Valentine Candies is a white colored paraffin wax column candle measuring approximately 5" in height and 3" in diameter. The column is molded in the shape of a heart. Affixed onto the bottom half of the sides are various colored 1/2" wax hearts with words of endearment. The candle is wrapped in cellophane and tied at the top with a purple ribbon. 2. Style # H3065/1 Candy Corn Candle is a yellow, orange and white colored paraffin wax candle molded in the shape of a corn grain and measures approximately 2-1/4" in height and 2" in width at its widest point. The candle is wrapped in cellophane and tied at the top with an orange ribbon. 3. Style # X2069S Peppermint Twist Candy is a round shaped white candle and measures approximately 3/4" in height and 2" in diameter. It is decorated with red colored swirls. The candle is made of paraffin wax and is wrapped in cellophane. The applicable subheading for the 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 and a number, are not within the scope of the antidumping duty order. In our opinion, Style # D5105 and Style # X2069S are within the scope of the antidumping duty order. Style # H3065/1 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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