F89851 F8 Ruling Active

The tariff classification of a gum ball design candle from China.

Issued July 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a gum ball design candle from China.

CBP rationale

The applicable subheading for Item #H111, Gum Ball Design Candle ("Square" and "Round"), will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY F89851 July 25, 2000 CLA-2-34:RR:NC:SP:237 F89851 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a gum ball design candle from China. Dear Mr. Hoffacker: In your letter dated July 13, 2000, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling. The photograph that you submit, Item #H111, Gum Ball Design Candle, consists of two designs of gum ball candles. The first, "Square" Gum Ball Design Candle, is a square shaped column candle that measures approximately 4-1/4" in height x 3" square at its base and is decorated with a texture of various colored gum balls. The second design, "Round" Gum Ball Design Candle, is a pillar candle that measures approximately 4-1/4" in height and 3-1/4" in diameter and is decorated with a texture of various colored gum balls. The applicable subheading for Item #H111, Gum Ball Design Candle ("Square" and "Round"), 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, Item #H111, Gum Ball Design Candle ("Square" and "Round"), 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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