F83738 F8 Ruling Active

The tariff classification of a snowflake design candle set from China.

Issued March 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a snowflake design candle set from China.

CBP rationale

The applicable subheading for Style #912647S3, "Snowflake Design Candle Set," will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY F83738 March 20, 2000 CLA-2-34:RR:NC:SP:237 F83738 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. JoAnn Rispoli Lillian Vernon Corporation One Theall Road Rye, New York 10580-1450 RE: The tariff classification of a snowflake design candle set from China. Dear Ms. Rispoli: In your letter dated March 3, 2000, you request a tariff classification ruling. The sample that you submit, Style #912647S3, "Snowflake Design Candle Set," consists of three white colored candles molded into snowflake designs and packaged together for retail sale. Two of the candles, when viewed from the side, are multi-sided pillar candles that measure approximately 6-3/4" in height x 4" in width (across its widest point) and 3-3/4" in height and 3-3/4" in width (across its widest point), respectively. The third candle is molded in the shape of a snowflake and measures approximately 1-1/2" in height x 3-1/2" in width (across its widest point). The applicable subheading for Style #912647S3, "Snowflake Design Candle Set," 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 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. In our opinion, Style #912647S3, "Snowflake Design Candle Set," is 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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