G85964 G8 Ruling Active

The tariff classification of a set of six floating candles from China.

Issued January 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The tariff classification of a set of six floating candles from China.

CBP rationale

The applicable subheading for Item #1, Floating Candles, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY G85964 January 9, 2001 CLA-2-34:RR:NC:SP:237 G85964 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sharon Wong Premier Candle Corp. 1255 Fewster Drive Mississauga, ON L4W 1A3 Canada RE: The tariff classification of a set of six floating candles from China. Dear Ms. Wong: In your letter dated December 29, 2000, you request a tariff classification ruling. The sample that you submit, Item #1, Floating Candles, consists of six blue colored floating candles molded in spheroidal shapes without straight sides that measure approximately 1-1/2" in diameter. The candles are packaged together in a rectangular shaped cardboard box that measures approximately 5-1/2" in height x 1" in width x 3-1/2" in length. The applicable subheading for Item #1, Floating Candles, 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 #1, Floating Candles, 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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