E83310 E8 Ruling Active

The tariff classification of a leaf shape candle from China.

Issued June 17, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

It measures approximately 3-1/4" across its widest point and 1" thick and has a red stem.

CBP rationale

The applicable subheading for the “Maple Leaf” candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY E83310 June 17, 1999 CLA-2-34:RR:NC:SP:236 E83310 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lydia Arce Sterling Promotional Corporation 2 Gannett Drive White Plains, NY 10604 RE: The tariff classification of a leaf shape candle from China. Dear Ms. Arce: In your letter dated June 3, 1999, you request a tariff classification ruling. The sample submitted, “Maple Leaf,” is an orange and red colored candle molded in the shape of a maple leaf. It measures approximately 3-1/4" across its widest point and 1" thick and has a red stem. The applicable subheading for the “Maple Leaf” candle 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. 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 “Maple Leaf” candle is not within the scope of the antidumping order on petroleum wax candles from China. 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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