E84523 E8 Ruling Active

The tariff classification of candles from Indonesia and China.

Issued July 15, 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 Indonesia and China.

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 E84523 July 15, 1999 CLA-2-34:RR:NC:SP:236 E84523 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 Indonesia and China. 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 samples described below: 1. Item #CA0086 “Multi-Wick Brick Shape Candle” is a red colored candle molded in the shape of a brick that measures approximately 2-1/2" in height x 4" in width x 14" in length. The candle has seven wicks and is shrink wrapped. 2. Item #J88-1674 “Bamboo-Look Candle Pillar” is a green colored pillar candle molded in the shape of a bamboo stalk that measures approximately 7" in height and 3" in diameter. The candle has a bamboo leaf tied around its center. 3. “Cube Shape Candle With Embossing” is a brown and yellow colored candle molded in the shape of a rectangular column measuring 3-3/4" in height x 3-3/4" across x 2-1/2" thick with its wick at the top. The candle has a flower-like medallion molded on one of its sides. 4. “Oval Shape Pillar With Debossing” is a blue colored pillar candle that is oval shaped from its top to its base. The candle measures approximately 6" in height x 4-1/2" across x 3" thick and has a striated texture. The candle is shrink wrapped. 5. Item #CAOZ85P “Pillar Candle With Paining And Embossed Emblem Design” is a pillar candle with a texture of raised violet colored stripes alternating with blue colored vertical grooves. The candle measures approximately 6" in height and 4" in diameter and has a lighthouse shaped decoration molded to its side that measures approximately 2" in height and 1-1/2" wide. The candle is shrink wrapped. 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 bamboo stalk, are not within the scope of the antidumping duty order. In our opinion, Item #CA0086 “Multi-Wick Brick Shape Candle” and Item #J88-1674 “Bamboo-Look Candle Pillar” are not within the scope of the antidumping duty order on petroleum wax candles from China. “Cube Shape Candle With Embossing,” “Oval Shape Pillar With Debossing” and Item #CAOZ85P “Pillar Candle With Paining And Embossed Emblem Design” are 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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