F86471 F8 Ruling Active

The tariff classification of candles from China.

Issued May 9, 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 items will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY F86471 May 9, 2000 CLA-2-34:RR:NC:SP:237 F86471 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of candles from China. Dear Mr. Rodriguez: In your letter dated April 14, 2000, you request a tariff classification ruling. You submit the following photographs: Item #6054, X-mas Candle Boxed, consists of several red colored taper candles that measure approximately 8" in height and are packaged together in a cardboard box. Item #6057, 6" Pillar X-mas Candle, is a red colored pillar candle that measures approximately 6" in height. The candle will also be imported in a green color. Item #5999, 9" Pillar X-mas Candle, is a red colored pillar candle that measures approximately 9" in height. The candle will also be imported in a green color. The applicable subheading for the above described items 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. We are unable to issue a ruling on Item #97227, 15 HR Scented Votive Candle, based upon the photograph. Should you wish to obtain a ruling on this item, please include a sample of the candle as packaged for retail sale. 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, the above described items are 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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