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E84522 E8 Ruling Active

The tariff classification of candles from China and Indonesia.

Issued August 5, 1999 by U.S. Customs and Border Protection.

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E8 E84522 (August 5, 1999)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of candles from China and Indonesia.

CBP rationale

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

Full text

NY E84522 August 5, 1999 LA-2-34:RR:NC:SP:236 E84522 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Camille Sanzo Fritz Companies, Inc. 150-20 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of candles from China and Indonesia. Dear Ms. Sanzo: In your letter dated July 6, 1999, on behalf of Libra Pacific of New York, New York, you request a tariff classification ruling. You submit the samples described below: 1. Item #690265AA "Square Cube Shape Candle, Painted With Debossed Design" is a brown colored column candle molded in the shape of a cube that measures approximately 4" on all sides. The candle has a Chinese character and its English translation "LOVE" etched on one side. 2. Item #CA0512P "Large, Pear Shaped Candle" is a green colored candle molded in the shape of a pear that measures approximately 9" in height and 6" in diameter at its widest point. The candle has its wick inserted in a wax stem that is connected to a wax leaf molded to the side of the candle. The candle is shrink wrapped. 3. Item #J98-14852 "Ribbed Lantern-Like Candle" is a gray colored candle molded into the shape of a pillar with ribbed sides that measures approximately 3-1/2" in height and 3-1/4" in diameter at its base running to 4-1/4" in diameter at its middle rib. The pillar has a depression in its top that measures approximately 1-1/2" in depth. The applicable subheading for the above described samples 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. In our opinion, Item #690265AA "Square Cube Shape Candle, Painted With Debossed Design" and Item #J98-14852 "Ribbed Lantern-Like Candle" are within the scope of the antidumping duty order on petroleum wax candles from China. Item #CA0512P "Large, Pear Shaped Candle" is not within the scope of the antidumping duty order on petroleum wax candles from China. Candles made in Indonesia are not the subject of an antidumping duty order at this time. 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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