E81618 E8 Ruling Active

The tariff classification of a wax powder candle from China.

Issued May 10, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

These components are packed together in a plastic bag and put up for retail with an attached header card labeled “Wax Powder Candle”, and instructions for its use.

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 E81618 May 10, 1999 CLA-2-34:RR:NC:SP:236 E81618 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ted Conlon Four Star International Trading Company Williamsburg Square 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a wax powder candle from China. Dear Mr. Conlon: In your letter dated April 27, 1999, you requested a tariff classification ruling. The sample submitted, Style # 23101226H “Wax Powder Candle,” is composed of 100 grams of scented pink colored wax powder, and five cotton wicks, approximately 3-1/2" in length, heavily coated with wax that are attached to five metal wick holders. These components are packed together in a plastic bag and put up for retail with an attached header card labeled “Wax Powder Candle”, and instructions for its use. 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 “Wax Powder Candle” 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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