E87261 E8 Ruling Active

The tariff classification of candles from China.

Issued October 8, 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 samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.

Full text

NY E87261 October 8, 1999 LA-2-34:RR:NC:SP:236 E87261 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph A. Arria Syratech Corporation 175 McClellan Highway P.O. Box 9114 East Boston, MA 02128-9114 RE: The tariff classification of candles from China. Dear Mr. Arria: In your letter dated September 16, 1999, you request a tariff classification ruling. You submit the samples described below: 1. "Free form Star Glowing Lantern" candle is an orange colored candle molded in a star-like shape with a six pointed base and top. The candle measures approximately 5" in height and 7" across its widest point. 2. "Seashell" shape candle is a yellow colored candle molded into a vase shaped stalk with nine ridges that jut out like fins. The candle measures approximately 6" in height and 4-3/4" in width, tapering to 2" at its base. The ridges range in height from 4" to 6" and 1/2" in thickness. 3. "Chocolates" shape candles are two brown colored candles, one molded in the shape of a heart, the other in the shape of a square. The "Chocolate" heart shaped candle measures approximately 7/8" in height and 1-1/2" across its widest point. The "Chocolate" square shaped candle measures approximately 7/8" in height and 1-1/2" square at the base. Both candles have a pink colored wax rose that measures approximately 1/2" in height and 3/4" in width, with a wick in its center, molded to the top. It is stated that the candles will be marketed in a heart-shaped box with a clear plastic cover. The applicable subheading for the above described samples 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 and a numeral, are not within the scope of the antidumping duty order. In our opinion, the "Chocolate" square shaped candle is within the scope of the antidumping duty order on petroleum wax candles from China. "Free form Star Glowing Lantern" candle, "Seashell" shape candle and "Chocolate" heart shaped candle are 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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