The tariff classification of wax-filled containers and a candleholder from China.
Issued October 17, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 9405.50.4000
Product description
The tariff classification of wax-filled containers and a candleholder from China.
CBP rationale
a heart that reads, "Hug Me." The candleholder has a 1" in diameter circular depression in its center which you state is intended to hold a tealight or votive candle (not included). The applicable subheading for Item #995250, Valentine Candle, and Item #995251, Valentine Heart 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 applicable subheading for Item #995252, 4" x 4" Square Iron Candle Holder, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight sided dinner candles; rounds, columns, pillars, votives; and various wax filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Item #995250, Valentine Candle, and Item #995251, Valentine Heart Candle, are within the scope of the antidumping duty order on petroleum wax candles from China.
Full text
NY G83338 October 17, 2000 CLA-2-34:RR:NC:SP:237 G83338 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of wax-filled containers and a candleholder from China. Dear Ms. Aldinger: In your letter dated October 10, 2000, you request a tariff classification ruling. You submit the following samples: Item #995250, Valentine Candle, consists of a red colored scented candle poured into a square shaped frosted glass container that measures approximately 3" in height and 2-1/2" square. The glass container has etched hearts on two of the four sides. Item #995251, Valentine Heart Candle, consists of a white colored scented candle poured into a heart shaped glass container that measures approximately 1-1/4" in height and 2-7/8" at its widest point. The glass container will be imported in both red and white colors. Item #995252, 4" x 4" Square Iron Candle Holder, is a red colored square shaped metal candleholder that measures approximately 5-1/8" in height and 4" square, with a motif depicting a teddy bear holding a heart that reads, "Hug Me." The candleholder has a 1" in diameter circular depression in its center which you state is intended to hold a tealight or votive candle (not included). The applicable subheading for Item #995250, Valentine Candle, and Item #995251, Valentine Heart 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 applicable subheading for Item #995252, 4" x 4" Square Iron Candle Holder, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. 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 #995250, Valentine Candle, and Item #995251, Valentine Heart Candle, 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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