E86722 E8 Ruling Active

The tariff classification of pyramid candles from China.

Issued September 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of pyramid 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 E86722 September 20, 1999 LA-2-34:RR:NC:SP:236 E86722 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Ginny Poyer Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of pyramid candles from China. Dear Ms. Poyer: In your letter dated September 1, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item #C05F0861 2-7/8" x 2-2/8" x 11-3/4" Scented Pyramid Timber Look Candle is a green colored scented candle molded in the shape of a pyramid that measures approximately 11-3/4" in height x 2-7/8" square at its base, decreasing to a pointed top. 2. Item #C05F0868 1-1/2" x 1-1/2" x 9" Scented Pyramid Skinny Candle is a yellow colored scented four sided tapered column candle that measures approximately 9" in height x 1-1/2" square at its base, decreasing to 1/4" square at its top. 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 or a number, are not within the scope of the antidumping duty order. In our opinion, Item #C05F0868 is within the scope of the antidumping duty order on petroleum wax candles from China. Item #C05F0861 is not within the scope of the antidumping duty order. 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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