G84907 G8 Ruling Active

The tariff classification of a lime tea light candle 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 a lime tea light candle from China.

CBP rationale

The applicable subheading for Item #20055, Lime Tea Light 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 G84907 November 30, 2000 CLA-2-34:RR:NC:SP:237 G84907 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court P.O. Box 9000 Gurnee, Illinois 60031-9000 RE: The tariff classification of a lime tea light candle from China. Dear Mr. Murray: In your letter dated November 22, 2000, you request a tariff classification ruling. The sample that you submit, Item #20055, Lime Tea Light Candle, consists of an orange colored tealight candle measuring approximately 1" in height x 1-1/4" in width x 1-1/2" in length in an aluminum container that measures approximately 3/4" in height and 1-1/2" in diameter. The candle is molded in the shape of a lime slice which exceeds its aluminum container. The applicable subheading for Item #20055, Lime Tea Light 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 #20055, Lime Tea Light 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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