E85505 E8 Ruling Active

The tariff classification of a "Candle on a Stick" from China.

Issued August 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a "Candle on a Stick" 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 E85505 August 12, 1999 LA-2-34:RR:NC:SP:236 E85505 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joanne Balice CBI Distributing Corp. Claire's Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a "Candle on a Stick" from China. Dear Ms. Balice: In your letter dated July 23, 1999, you request a tariff classification ruling. The sample that you submit, Style #83128 "Candle on a Stick," consists of a candle molded in the shape of a large blue colored star decorated with a smaller blue colored wax star molded on one side. The candle is mounted, so that it stands up vertically, on a metal stand with a star shaped base. The large blue colored star measures approximately 3-1/2" in height x 3-1/2" in width (across from point to point) x 3/4" in thickness with the wick at the top point. The small wax star measures approximately 2-1/4" in height x 2-1/4" in width (across from point to point) x 1/4" in thickness. The metal stand measures approximately 7" in height with the base 1/4" in height and 3-3/4" across from point to point. 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 (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. The DOC has also determined that candles molded in the shape of certain recognizable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, the above described sample is 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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