The tariff classification of candles from China.
Issued April 23, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
You have submitted two candle samples. The first candle, Item # C81H-0007 Scented Candle With Swirl Pattern, is a petroleum wax pillar candle approximately 3-1/2" in height and 3" in diameter. The candle has a concave side and measures approximately 2" in diameter at its midpoint. Two 1/4" wax swirls wrap around the middle of the candle. The swirl pattern is not a symbol of a holiday or special event. The second sample, Item # C81H-0008 Scented Candle With Swirl Pattern, is a larger version of the first sample, measuring approximately 4-1/2" in height and 4" in diameter. The candle has a concave side and measures approximately 3" in diameter at its midpoint. Two 1/4" wax swirls wrap around the middle of the candle. The swirl pattern is not a symbol of a holiday or special event.
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 E80893 April 23, 1999 CLA-2-34:RR:NC:SP:236 E80893 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Ginny Poyer Atico International USA, Incorporated 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of candles from China. Dear Ms. Poyer: In your letter dated April 19, 1999, you requested a tariff classification ruling. You have submitted two candle samples. The first candle, Item # C81H-0007 Scented Candle With Swirl Pattern, is a petroleum wax pillar candle approximately 3-1/2" in height and 3" in diameter. The candle has a concave side and measures approximately 2" in diameter at its midpoint. Two 1/4" wax swirls wrap around the middle of the candle. The swirl pattern is not a symbol of a holiday or special event. The second sample, Item # C81H-0008 Scented Candle With Swirl Pattern, is a larger version of the first sample, measuring approximately 4-1/2" in height and 4" in diameter. The candle has a concave side and measures approximately 3" in diameter at its midpoint. Two 1/4" wax swirls wrap around the middle of the candle. The swirl pattern is not a symbol of a holiday or special event. 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 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, the sample candles 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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