The tariff classification of wax-filled containers from China.
Issued March 21, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 9505.90.6000
Product description
The tariff classification of wax-filled containers from China.
CBP rationale
The applicable subheading for Item #23108011H (Scarecrow, Witch) 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 Item #23108011H (Ghost) will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.
Full text
NY G88661 March 21, 2001 CLA-2-34:RR:NC:SP:237 G88661 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.90.6000 Mr. Joseph Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of wax-filled containers from China. Dear Mr. Hoffacker: In your letter dated March 13, 2001, on behalf of Consolidated Stores, Inc., of Columbus, Ohio, you request a tariff classification ruling. The sample that you submit, Item #23108011H, Halloween Dolomite Poured Candles, consists of orange colored candles poured into three dolomite containers (designed as a Scarecrow, Witch, and Ghost) that measure approximately 5-1/2” in height and 6” in diameter and are shrink wrapped in plastic. Although indicated for Halloween use, the “Witch” container submitted is not identifiable as a witch, and the “Scarecrow” container, though associated with the fall season and harvesting of crops, is not recognized as an accepted symbol or motif of Halloween. Therefore, the “Witch” container and the “Scarecrow” container cannot be classified as festive articles. Your samples are being returned upon your request. The applicable subheading for Item #23108011H (Scarecrow, Witch) 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 Item #23108011H (Ghost) will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free. 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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