E84221 E8 Ruling Active

The tariff classification of a "Xmas Log Candle" from China.

Issued August 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a "Xmas Log Candle" 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 E84221 August 6, 1999 LA-2-34:RR:NC:SP:236 E84221 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Alan Groner AAA Customs Brokers 2571 Busse Road, #303 Elk Grove Village, IL 60007 RE: The tariff classification of a "Xmas Log Candle" from China. Dear Mr. Groner: In your letter dated July 29, 1999, on behalf of Primark International LTD. of Chicago, Illinois, you request a tariff classification ruling. The sample that you submit, Item #DN-99106-1 "Xmas Log Candle", is a red colored pillar candle that measures approximately 6-3/4" in height and 6" in diameter. The candle is decorated with 20 pieces of tree bark, each measuring approximately 6-3/4" in height x 7/8" in width x 1/2" in thickness, nailed into the candle to cover its side completely. 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, Item #DN-99106-1 "Xmas Log Candle" 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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