E84010 E8 Ruling Active

The tariff classification of a "Place Setting Filled Candle Set" from China.

Issued July 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a "Place Setting Filled Candle Set" from China.

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 E84010 July 9, 1999 CLA-2-34:RR:NC:SP:236 E84010 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a “Place Setting Filled Candle Set” from China. Dear Ms. Clarke: In your letter dated June 25, 1999, you request a tariff classification ruling. The sample that you submit, Style #7574 “Place Setting Filled Candle Set,” consists of eight votive candles poured in glass containers packaged together in a plastic covered cardboard box that measures 2-1/2" in height and 9-1/2" in length. The glass containers measure approximately 2-1/2" in height and 1-3/4" in diameter and are covered in white paper decorated with stars, swirls and phrases of encouragement, i.e. “Embrace Your Future,” etc. 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, Style #7574 “Place Setting Filled Candle Set” is within the scope of the antidumping duty 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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