E81346 E8 Ruling Active

The tariff classification of a candle from China.

Issued May 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The candle is decorated with flowers, plants, birds, and a birdhouse molded to the sides and top. The decorations cannot be removed without damage to the candle.

CBP rationale

The applicable subheading for the sample will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY E81346 May 14, 1999 CLA-2-34:RR:NC:SP:236 E81346 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 a candle from China. Dear Mr. Maddux: In your letter dated May 6, 1999, on behalf of your client, Hanna’s Handiwork of Kansas City, Missouri, you requested a tariff classification ruling. The sample submitted is a pillar shaped petroleum wax candle measuring approximately 5-3/4" in height and 3" in diameter at its widest point. The candle is decorated with flowers, plants, birds, and a birdhouse molded to the sides and top. The decorations cannot be removed without damage to the candle. The applicable subheading for the sample 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 is 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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