E86185 E8 Ruling Active

The tariff classification of candles from China.

Issued August 30, 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 China.

CBP rationale

The applicable subheading for the 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 E86185 August 30, 1999 LA-2-34:RR:NC:SP:236 E86185 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Hongchen Ji SAT Trading Company 811 51 Street Brooklyn, NY 11220 RE: The tariff classification of candles from China. Dear Mr. Ji: In your letter dated August 23, 1999, you request a tariff classification ruling. You submit the photographs and samples described below: 1. Item #FGT 5028A, "Skeleton Head", is a photograph of a white colored candle molded in the shape of a human skull that measures approximately 11" in height and 8" in diameter at its widest point. 2. Item #HB5028, "Emergency Candles", consists of four white colored candles that measure approximately 5" in height and 3/4" in diameter packed together in a cardboard box. These candles will also be imported twelve in a box. 3. Item #ZR 6003, "Twist Candles", consists of twelve colored tapered spiral candles that measure approximately 8" in height and 7/8" in diameter. The candles are packed together in a cardboard box. 4. Item #HF120, "Bamboo Candle", is a candle molded in the shape of a yellow colored striated bamboo stalk that measures approximately 9" in height and 3" in diameter. 5. Item #HF117, "Bamboo Candle", is a candle molded in the shape of a yellow colored striated bamboo stalk that measures approximately 6" in height and 2" in diameter. The applicable subheading for the 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. The DOC has also determined that candles molded in the shape of certain recognizable objects, such as an animal, a number or a bamboo stalk, and candles that are less than 6" in height and approximately 3/4" in diameter are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Item #ZR 6003 is within the scope of the antidumping duty order. Item numbers FGT 5028A, HB5028, HF120 and HF121 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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