E84941 E8 Ruling Active

The tariff classification of "Architecture Candles" from China.

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

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of "Architecture Candles" from China.

CBP rationale

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

Full text

NY E84941 August 5, 1999 LA-2-34:RR:NC:SP:236 E84941 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Marianne Miranda Federated Merchandising Group 1440 Broadway, 13th Floor New York, NY 10018 RE: The tariff classification of "Architecture Candles" from China. Dear Ms. Miranda: In your letter dated July 7, 1999, you request a tariff classification ruling. You submit the samples and photographs described below: 1. Item #CA02749623 "Baluster Candle" is a red tinted beige and brown colored candle molded in the shape of a baluster that measures approximately 9-1/2" in height and 5-1/2" wide at its base. The candle has a texture resembling various ornate geometric patterns and is shrink wrapped. 2. Item #CA0270P623 "Pedestal Candle" is a red tinted beige colored candle molded in the shape of an urn that measures approximately 10" in height and 5-1/2" wide at its base and is shrink wrapped. 3. Item #CA0271P623 "Pedestal Candle" is a gray and white colored candle molded in the shape of an urn that measures approximately 12-1/2" in height and 7" wide at its base. 4. Item #CA0275P623 "Cornice Candle" is a gray colored candle molded in the shape of a rectangular cornice with one serrated side and the other sides straight. The candle measures approximately 6" in height x 7" in length x 3-1/2" thick, and has a texture resembling concrete with a wax gold colored flower design molded on two sides. The candle has two wicks and is shrink wrapped. 5. Item #CA0272P623 "Cornice Candle" is a gray colored candle molded in the shape of a rectangular cornice with one concave side and the other sides straight. The candle measures approximately 9" in height x 5" in length x 3-1/2" thick and has a texture resembling concrete with a gold colored wax swirl design molded on one side. The candle has two wicks. The applicable subheading for above described Items 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, the above described items are not 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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