The tariff classification of a heart shaped candle and an aluminum dish from China.
Issued November 27, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 7615.19.9000
Product description
The tariff classification of a heart shaped candle and an aluminum dish from China.
CBP rationale
The applicable subheading for will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The applicable subheading for the aluminum dish will be 7615.19.9000, HTS, which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other.
Full text
NY G84358 November 27, 2000 CLA-2-34:RR:NC:SP:237 G84358 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 7615.19.9000 Ms. Lesa R. Hubbard JC Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a heart shaped candle and an aluminum dish from China. Dear Ms. Hubbard: In your letter dated November 6, 2000, you request a tariff classification ruling. The sample that you submit, Style #036-2102, Heart Shaped Candle, consists of a white and pink colored heart shaped scented pillar candle that measures approximately 6" in height and 4" across its widest point, and a heart shaped aluminum dish that measures approximately 3/4" in height and 6-1/2" across its widest point. In our opinion, Style #036-2102, Heart Shaped Candle, is not a set for Customs purposes. Therefore, the candle and aluminum dish are classified separately. The applicable subheading for 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 the aluminum dish will be 7615.19.9000, HTS, which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other. The rate of duty will be 3.1% 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, Style #036-2102, Heart Shaped Candle, 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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