The tariff classification of four multi-colored 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
You have submitted the following multi-colored candle samples: 1. A pillar shaped petroleum wax candle measuring approximately 2-1/4" in height and 1-3/4" in diameter. 2. A ball shaped petroleum wax candle measuring approximately 2-/4" in diameter. 3. A mushroom shaped petroleum wax candle measuring approximately 3-1/4" in height and 2-1/2" in diameter at its widest point. 4. An egg shaped petroleum wax candle measuring approximately 2-3/4" in height and 2-1/2" in diameter at its widest point.
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 E80999 May 3, 1999 CLA-2-34:RR:NC:SP:236 E80999 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. James V. Maddux O’Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of four multi-colored candles from China. Dear Mr. Maddux: In your letter dated April 26, 1999, on behalf of of U.S. Toy Co. Inc. of Grandview, Missouri, you requested a tariff classification ruling. You have submitted the following multi-colored candle samples: 1. A pillar shaped petroleum wax candle measuring approximately 2-1/4" in height and 1-3/4" in diameter. 2. A ball shaped petroleum wax candle measuring approximately 2-/4" in diameter. 3. A mushroom shaped petroleum wax candle measuring approximately 3-1/4" in height and 2-1/2" in diameter at its widest point. 4. An egg shaped petroleum wax candle measuring approximately 2-3/4" in height and 2-1/2" in diameter at its widest point. 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 shaped in the form of certain recognizable objects, such as a mushroom, are not within the scope of the antidumping duty order for petroleum wax candles for China. In our opinion, the pillar shaped candle is within the scope of the antidumping duty order. The ball shaped candle, the mushroom shaped candle, and the egg shaped candle are not within the scope of the antidumping 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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