G84327 G8 Ruling Active

The tariff classification of spearmint floating candles from China.

Issued November 21, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of spearmint floating candles from China.

CBP rationale

The applicable subheading for Item #C74Q-1103, Spearmint Floating 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 G84327 November 21, 2000 CLA-2-34:RR:NC:SP:237 G84327 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of spearmint floating candles from China. Dear Ms. Liu: In your letter dated November 9, 2000, you request a tariff classification ruling. The photograph and sample that you submit, Item #C74Q-1103, Spearmint Floating Candle, consists of three candles colored red and white in a pinwheel design and molded in circular shapes without straight sides. Each candle measures approximately 1" in height and 4" in diameter and will be packaged together in a plastic container. The applicable subheading for Item #C74Q-1103, Spearmint Floating 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, Item #C74Q-1103, Spearmint Floating 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

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