F81313 F8 Ruling Active

The tariff classification of a loop candle and a sphere candle from China.

Issued January 12, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a loop candle and a sphere candle 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 F81313 January 12, 2000 CLA-2-34:RR:NC:SP:237 F81313 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Belle Rucker I.F. Productions, Inc. A.N. Deringer, Inc. P.O. Box 1568 Blaine, WA 98231 RE: The tariff classification of a loop candle and a sphere candle from China. Dear Ms. Rucker: In your letter dated December 14, 1999, you request a tariff classification ruling. You submit the following samples: 1. Item #30302, Loop, is a white colored pillar candle molded in the shape of a loop that measures approximately 5-1/2" in height x 5-1/2" in width x 2" in thickness and stands vertically. The candle has a hole in its center that measures approximately 1-1/4" in diameter, and will be imported in three sizes. 2. Item #30290, Sphere, is a white colored candle molded in the shape of a sphere with a swirl pattern that measures approximately 4-1/2" in diameter. The candle will be imported in two sizes. 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 straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled 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 form of certain identifiable shapes, such as an animal and a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Item #30290, Sphere, and Item #30302, Loop, 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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