E89301 E8 Ruling Active

The tariff classification of candles from China.

Issued November 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 items will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY E89301 November 8, 1999 LA-2-34:RR:NC:SP:236 E89301 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of candles from China. Dear Ms. Lall: In your letter dated October 27, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item #D42950666, 4" W Dragonfly Floater, is a white colored candle molded in the shape of a dragonfly that measures approximately 1-1/4" in height and 4" across its widest point from wing to wing. You state that this candle will be imported in a set of four. 2. Item #D42970666, 4" W Butterfly Floater, is a white colored candle molded in the shape of a butterfly that measures approximately 1-1/4" in height and 4" across its widest point from wing to wing. You state that this candle will be imported in a set of four. The applicable subheading for the above described items 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 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 number, are not within the scope of the antidumping duty order. In our opinion, Item #D42950666, 4" W Dragonfly Floater, and Item #D42970666, 4" W Butterfly Floater, 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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