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E82905 E8 Ruling Active

The tariff classification of a gel candle from China.

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

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E8 E82905 (June 14, 1999)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a gel candle from China.

CBP rationale

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

Full text

NY E82905 June 14, 1999 CLA-2-34:RR:NC:SP:236 E82905 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Ginny Poyer Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a gel candle from China. Dear Ms. Poyer: In your letter dated May 27, 1999, you request a tariff classification ruling. The sample that you submit, Item # C05F0265 Fluted Champagne Glass Gel Candle, is a clear gel candle poured into a wine glass. The gel is stated to be made of mineral oil and petroleum jelly. The container measures approximately 4" in height and 2-1/4" in diameter. The applicable subheading for the sample will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 Fluted Champagne Glass Gel Candle made of mineral oil and petroleum jelly 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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