F82039 F8 Ruling Active

The tariff classification of candles from China.

Issued January 27, 2000 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 (HTS), which provides for Candles, tapers and the like.

Full text

NY F82039 January 27, 2000 CLA-2-34:RR:NC:SP:237 F82039 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Catherine Chafin Waters Shipping Company P.O. Box 118 Wilmington, NC 28402-0118 RE: The tariff classification of candles from China. Dear Ms. Chafin: In your letter dated January 6, 2000, on behalf of D & B Imports of Wilmington, North Carolina, you request a tariff classification ruling. You submit the following samples: 1. "Bamboo Shell Candle" is a white colored scented pillar candle that measures approximately 9" in height and 3" in diameter. The candle is decorated with 7 pieces of bamboo wood, each measuring approximately 9" in height x 1-3/4" in width x 1/4" in thickness affixed to the candle to cover its side completely. 2. "Bamboo Shaped Candle" is a yellow colored scented candle molded in the shape of a bamboo stalk that measures approximately 4" in height and 2-3/4" in diameter. The applicable subheading for the above described samples 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 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 shape of certain identifiable objects, such as a bamboo stalk, are not within the scope of the antidumping duty order. In our opinion, "Bamboo Shell Candle" is within the scope of the antidumping duty order. "Bamboo Shaped Candle" is 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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