F84101 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 PP #1001932, Ball Shaped Votive Candle, and PP #1002689, Jewel Candle, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY F84101 March 10, 2000 CLA-2-34:RR:NC:SP:237 F84101 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of candles from China. Dear Mr. Epstein: In your letter dated March 2, 2000, you request a tariff classification ruling. You submit the following samples: 1. PP #1001932, Ball Shaped Votive Candle, is a scented white colored candle molded in the shape of a sphere that measures approximately 2" in diameter. 2. PP #1002689, Jewel Candle, is a scented white colored candle poured in a rectangular shaped wax container that measures approximately 2" in height x 3" in width x 5" in length. The candle is decorated with embedded glass beads and has two wicks. The applicable subheading for PP #1001932, Ball Shaped Votive Candle, and PP #1002689, Jewel Candle, 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, PP #1002689, Jewel Candle, is within the scope of the antidumping duty order. PP #1001932, Ball Shaped Votive 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →