E85766 E8 Ruling Active

The tariff classification of a "Millennium Candle" from China.

Issued August 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a "Millennium Candle" from China.

CBP rationale

The applicable subheading for the "Millennium Candle" will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY E85766 August 19, 1999 LA-2-34:RR:NC:SP:236 E85766 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a "Millennium Candle" from China. Dear Mr. Epstein: In your letter dated August 11, 1999, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling. The sample that you submit, "Millennium Candle", is a dark blue colored candle formed in an unsymmetrical shape that outlines the numeral 2000 and images of three stars and fireworks molded onto one of its sides. The candle measures approximately 5" in height x 6" in width (at its widest point) x 1" in thickness. The applicable subheading for the "Millennium Candle" 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 "Millennium Candle" 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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