F84065 F8 Ruling Active

The tariff classification of candles from China.

Issued March 10, 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 F84065 March 10, 2000 CLA-2-34:RR:NC:SP:237 F84065 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sophia Juang Concourse City, Inc. 623 Doubleday Avenue Ontario, CA 91761 RE: The tariff classification of candles from China. Dear Ms. Juang: In your letter dated March 3, 2000, you request a tariff classification ruling. You submit the following samples: 1. The first item, 3" D x 6" H Pillar Candle, is a white colored scented candle molded in the shape of a pillar that measures approximately 6" in height and 3" in diameter and is decorated with gold colored wax dots. 2. The second item, 4" D x 4" H Pillar Candle, is a white colored scented candle molded in the shape of a pillar that measures approximately 4" in height and 4" in diameter and is decorated with gold colored wax dots. 3. The third item, 3" D x 3" H Pillar Candle, is a white colored scented candle molded in the shape of a pillar that measures approximately 3" in height and 3" in diameter and is decorated with gold colored wax dots. 4. The fourth item, 3-1/2" H Round Ball, is a white colored scented candle molded in the shape of a sphere that measures approximately 3-1/2" in diameter and is decorated with gold colored wax dots. 5. The fifth item, 2-1/2" H Round Ball, is a white colored scented candle molded in the shape of a sphere that measures approximately 2-1/2" in diameter and is decorated with gold colored wax dots. 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 form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, the first three items, 3" D x 6" H Pillar Candle, 4" D x 4" H Pillar Candle, and 3" D x 3" H Pillar Candle are within the scope of the antidumping duty order. Items 3-1/2" H Round Ball and 2-1/2" H Round Ball 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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