H85623 H8 Ruling Active

The tariff classification of candles from China.

Issued November 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

You submit the following photographs: The Decorative Mosaic Flower Pot is a white colored candle molded in the shape of a flower pot that measures approximately 4-1/2” in height and 3-1/2’ in diameter at its top, narrowing to 2-1/2”at its base. The candle has a mosaic pattern of green, red, and white colored inlaid blocks of wax. The Ocean Scene is a candle molded in the shape of a stone that measures approximately 3-3/4” in height x 1-1/2” in width x 2-3/4” in length. The candle is decorated on its side with two dolphins leaping out of the ocean.

CBP rationale

The applicable subheading for The Decorative Mosaic Flower Pot and The Ocean Scene 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 H85623 November 14, 2001 CLA-2-34:RR:NC:SP:237 H85623 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 September 17, 2001, on behalf of your client, Tijit, you requested a tariff classification ruling. You submit the following photographs: The Decorative Mosaic Flower Pot is a white colored candle molded in the shape of a flower pot that measures approximately 4-1/2” in height and 3-1/2’ in diameter at its top, narrowing to 2-1/2”at its base. The candle has a mosaic pattern of green, red, and white colored inlaid blocks of wax. The Ocean Scene is a candle molded in the shape of a stone that measures approximately 3-3/4” in height x 1-1/2” in width x 2-3/4” in length. The candle is decorated on its side with two dolphins leaping out of the ocean. The applicable subheading for The Decorative Mosaic Flower Pot and The Ocean Scene 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. 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 Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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