H82941 H8 Ruling Active

The tariff classification of candles from China.

Issued July 23, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 9505.10.2500

Headings: 3406, 9505

Product description

The tariff classification of candles from China.

CBP rationale

The applicable subheading for Item #C1118, Embossed Pillar Candle, Item #PJ20097, Small Fruit Gel Candle, and Item #PJ20001, Large Fruit Gel Candle, 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 #PJ20155, Poinsettia Gel Candle, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other.

Full text

NY H82941 July 23, 2001 CLA-2-34:RR:NC:SP:237 H82941 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500 Mr. Chris Closson CT Closson Company P.O. Box 890661 Temecula, CA 92589 RE: The tariff classification of candles from China. Dear Mr. Closson: In your letter dated June 4, 2001, you request a tariff classification ruling. You submit the following samples: Item #C1118, Embossed Pillar Candle, is a green and white colored scented pillar candle that measures approximately 5” in height and 3” in diameter and is decorated with an embossed swirl pattern. Item #PJ20097, Small Fruit Gel Candle, consists of a clear gel candle poured into a glass jar container filled with molded individual wax apple slices. The glass jar measures approximately 3" in height and 3" in diameter and has a resealable lid. Item #PJ20001, Large Fruit Gel Candle, consists of a clear gel candle poured into a glass jar container filled with molded individual wax peach slices with a resealable lid. Item #PJ20155, Poinsettia Gel Candle, consists of a clear gel candle poured into a glass jar container filled with polystone poinsettias, acorns, pine cones, holly leaves, and holly berries. The applicable subheading for Item #C1118, Embossed Pillar Candle, Item #PJ20097, Small Fruit Gel Candle, and Item #PJ20001, Large Fruit Gel 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 applicable subheading for Item #PJ20155, Poinsettia Gel Candle, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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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