F87910 F8 Ruling Active

The tariff classification of sphere shaped candles from China.

Issued June 14, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 9505.10.2500

Headings: 3406, 9505

Product description

The tariff classification of sphere shaped candles from China.

CBP rationale

The applicable subheading for Item #X4455, 3-1/2" H Ornament CNDL In Gold & Silver Combination, and Item #X3268L, 4" H Ornament Candle W/Debossed Vertical Lines, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive. The applicable subheading for Item #X3160/2, 3 H Velvet Finish Ornament CNDL W/ Glitters In Colors, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY F87910 June 14, 2000 CLA-2-95:RR:NC:SP:222 F87910 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3406.00.0000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 172A-A Hoffman Estates, Illinois 60179 RE: The tariff classification of sphere shaped candles from China. Dear Ms. Smith: In your letter dated May 23, 2000, you request a tariff classification ruling. You submit the following samples: Item #X4455, 3-1/2" H Ornament CNDL In Gold & Silver Combination, is a silver colored candle molded in the shape of a spheroidal Christmas tree ornament that measures approximately 3-1/2" in diameter. The candle is decorated with a gold colored swirl design and crowned on top with a gold colored "hanger." The candle is packaged in a polybag with a ribbon bow. Item #X3268L, 4" H Ornament Candle W/Debossed Vertical Lines, is a silver colored candle molded in the shape of a spheroidal Christmas tree ornament that measures approximately 4" in diameter. The candle is decorated with gold colored vertical lines and crowned on top with a gold colored "hanger." The candle is packaged in a polybag with a ribbon bow. Item #X3160/2, 3 H Velvet Finish Ornament CNDL W/ Glitters In Colors, is a red colored candle molded in the shape of a sphere that measures approximately 3" in diameter. The candle is decorated with vertical lines of gold colored glitter and packaged in a polybag with a ribbon bow. Your samples are being returned as requested. The applicable subheading for Item #X4455, 3-1/2" H Ornament CNDL In Gold & Silver Combination, and Item #X3268L, 4" H Ornament Candle W/Debossed Vertical Lines, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for Item #X3160/2, 3 H Velvet Finish Ornament CNDL W/ Glitters In Colors, 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 designed solely for use in connection with the Christmas holiday and 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, Item #X4455, 3-1/2" H Ornament CNDL In Gold & Silver Combination, Item #X3268L, 4" H Ornament Candle W/Debossed Vertical Lines, and Item #X3160/2, 3 H Velvet Finish Ornament CNDL W/ Glitters In Colors, 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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