H89558 H8 Ruling Active

The tariff classification of stylized tree-shaped taper candles from China.

Issued March 25, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item No. 65953110-012 Stylized Tree Taper Candles (2 pack) consists of 2 white, green or gold colored wax tapers molded in the shape of stylized evergreen trees with glitter finish (measuring 10 inch high x 1/2 to 1-1/2 inches in diameter) in a cardboard box with clear cellophane wrapping.

CBP rationale

The applicable subheading for the tree-shaped taper candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

NY H89558 March 25, 2002 CLA-2-34:RR:NC:SP:237 H89558 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Ellyn Collins Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of stylized tree-shaped taper candles from China. Dear Ms. Collins: In your letter dated March 7, 2002 you requested a tariff classification ruling. Item No. 65953110-012 Stylized Tree Taper Candles (2 pack) consists of 2 white, green or gold colored wax tapers molded in the shape of stylized evergreen trees with glitter finish (measuring 10 inch high x 1/2 to 1-1/2 inches in diameter) in a cardboard box with clear cellophane wrapping. The applicable subheading for the tree-shaped taper candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106. 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. For 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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