G84391 G8 Ruling Active

The tariff classification of candles from China.

Issued November 30, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of candles from China.

CBP rationale

The applicable subheading for the photographs described above will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY G84391 November 30, 2000 CLA-2-34:RR:NC:SP:237 G84391 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Tawnya R. Wojciechowski Sheppard, Mullin, Richter & Hampton, L.L.P. Fourth Floor 650 Town Center Drive Costa Mesa, CA 92626-1925 RE: The tariff classification of candles from China. Dear Ms. Wojciechowski: In your letter dated November 14, 2000, on behalf of your client, Palm Beach Home Accents, you request a tariff classification ruling. You submit the following photographs: Floating Flower Candles consists of three floating candles (pastel pink, spearmint green and white) molded in the shape of flowers that measure approximately 4" in diameter. Fruit Candles consists of five candles molded in the shape of an apple, a bunch of grapes, a pear half, a large pear, and a large orange. The apple candle measures approximately 2-1/4" in diameter. The bunch of grapes candle measures approximately 1-1/2" in height x 1-1/2" in width x 3" in length. The pear half candle measures approximately 1" in height and 3-1/2" in length. The large pear candle approximately 5" in height and 3" at its widest diameter. The large orange candle measures approximately 3-1/2" in height and 3" in diameter. The Leaf and Berry Candle is a green colored candle molded in the shape of a leaf that measures approximately 1-1/2" in height x 4" at its widest width x 5-1/2" in length and is decorated with three green berries. The Nautical Collection consists of a "Lighthouse Candle" and a "Trapezoidal Shape Candle." The "Lighthouse Candle" is a blue colored candle molded in the shape of a lighthouse that measures approximately 8-1/2" in height and 4" in diameter. The "Trapezoidal Shape Candle" is a blue and white colored four sided pillar candle that measures approximately 6-1/2" in height x 2-1/2" at its widest width x 5-1/2" at its longest length. The Bead-Studded Sphere is a white colored candle molded in the shape of a sphere that measures approximately 3-1/2" in diameter and is decorated with silver bead studs embedded in the candle. The Three Wick Brick Candle is a three wick green colored candle molded in the shape of a brick that measures approximately 3-1/2" in height x 3-1/2" in width x 8-1/2" in length. The applicable subheading for the photographs described above 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. In order to issue a classification ruling on The Vanity Set, please submit a sample. 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 on petroleum wax candles from China. In our opinion, The Nautical Collection ("Trapezoidal Shape Candle") is within the scope of the antidumping duty order. The Floating Flower Candles, Fruit Candles, The Leaf and Berry Candle, The Nautical Collection ("Lighthouse Candle"), The Bead-Studded Sphere, and The Three Wick Brick Candle are not within the scope of the antidumping duty order. Please note: For future ruling requests, limit merchandise to a maximum five samples/photographs per request. 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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