E83092 E8 Ruling Active

The tariff classification of candles from China.

Issued June 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of candles from China.

CBP rationale

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

Full text

NY E83092 June 16, 1999 CLA-2-34:RR:NC:SP:236 E83092 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 candles from China. Dear Ms. Poyer: In your letter dated June 3, 1999, you request a tariff classification ruling. You submit samples described below: 1. C05F0213 Daisy 7 Stackable Candles consists of three purple colored, two yellow colored, and two orange colored petroleum wax daisy flowers stacked on top of one another with a wick inserted in the center of the stack to form a candle. Each six petal daisy measures approximately 2-1/2" from point to point. The stack measures approximately 2-1/2" in height and is shrink wrapped. 2. C05F0220 Daisy Shape and Butterfly Shape Candle on Stick consists of two petroleum wax candles on sticks. The first, Daisy Shape Candle, is an azure colored candle molded in the shape of a five petal daisy. The daisy measures approximately 3" from point to point and 1/2" thick, and is mounted on a wooden stick that measures approximately 9-1/4" in length. The daisy is enclosed in cellophane and tied at the bottom of the flower with a green man-made fiber bow. The second item, Butterfly Shape Candle on Stick, is a purple colored candle molded in the shape of a butterfly. The butterfly measures approximately 3-1/2" at its widest point and 1" thick, and is mounted on a wooden stick that measures approximately 8" in length. The wax butterfly is enclosed in cellophane and tied at the bottom of the butterfly with a man-made fiber green bow. The applicable subheading for the above described samples 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 (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. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the Daisy 7 Stackable Candles and the Daisy Shape and Butterfly Shape Candle on Stick are 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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