The tariff classification of candles from China.
Issued October 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 9505.10.2500
Product description
The tariff classification of candles from China.
CBP rationale
The applicable subheading for "Red Star" candle, "Snowman" candle and "Valentine Heart" candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The applicable subheading for "Santa Claus" candle, "Santa Claus Head" candle, "Poinsettia" candle and "Holly Leaves" candle will be 9505.10.2500, HTS, which provides for Festive.
Full text
NY E87935 October 1, 1999 LA-2-34:RR:NC:SP:236 E87935 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500 Ms. Mary E. Keller The A.W. Fenton Company Inc. 1452 Donaldson Road Erlanger, KY 41018-1025 RE: The tariff classification of candles from China. Dear Ms. Keller: In your letter dated September 22, 1999, on behalf of Beck International Inc. DBA Intercontinental of Cincinnati, Ohio, you request a tariff classification ruling. You submit the samples described below: 1. "Red Star" candle is a red colored candle molded in the shape of a star that measures approximately 3/4" in height and 2" in width across its widest point. 2. "Snowman" candle is a white colored candle molded in the shape of a snowman that measures approximately 1" in height x 1-1/2" in width x 2" in length. The snowman is decorated with a painted black hat, face and a red and green scarf. 3. "Santa Claus" candle is a white colored candle molded in the shape of Santa Claus that measures approximately 1" in height x 2" in width x 2" in length. The Santa is decorated with a painted red hat, face, red coat, green gloves and black boots. 4. "Santa Claus Head" candle is a white colored candle molded in the shape of a head with a red hat, face and white beard. The candle measures approximately 1" in height x 1-1/2" in width x 2" in length. 5. "Poinsettia" candle is a red colored candle molded in the shape of a seven leaf poinsettia flower that measures approximately 1" in height and 2" across its widest point. 6. "Holly Leaves" candle is a green colored candle molded in the shape of a holly leaf with three red painted holly berries. The candle measures approximately 1" in height x 1-1/4" in width at its widest point x 2" in length. 7. "Valentine Heart" candle is a purple colored candle molded in the shape of a heart with the words "I'm yours" in red wax molded to its side. The candle measures approximately 1" in height and 2" across its widest point. The applicable subheading for "Red Star" candle, "Snowman" candle and "Valentine Heart" candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The applicable subheading for "Santa Claus" candle, "Santa Claus Head" candle, "Poinsettia" candle and "Holly Leaves" candle will be 9505.10.2500, HTS, which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. 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, and candles designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, all the above described samples are outside the scope of the antidumping duty order on petroleum wax candles from China. Please note: For future ruling requests, limit merchandise to a maximum five samples per request. 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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