I81028 I8 Ruling Active

Tariff classification of a glass votive candle and a glass candlestick holder from China.

Issued May 7, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 9405.50.4000

Headings: 3406, 9405

Product description

You submitted two samples. The first sample consists of a scented white-colored wax votive candle poured in an ordinary clear glass container, measuring 3 inches in height by 2 inches in diameter at the mouth. The second sample consists of a green-tinted ordinary glass candlestick holder (candle not included) measuring 2-3/4 inches in height by 2-1/4 inches in diameter at the mouth.

CBP rationale

The applicable subheading for the wax-filled votive candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The applicable subheading for the glass candlestick holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical lamps and lighting fittings.

Full text

NY I81028 May 7, 2002 CLA-2-34:RR:NC:SP:237 I81028 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Ms. JoAnn Benson Polardreams International Ltd. 1948 Highway 1 North Fairfield, Iowa 52556 RE: Tariff classification of a glass votive candle and a glass candlestick holder from China. Dear Ms. Benson: In your letter dated April 29, 2002 you requested a tariff classification ruling. You submitted two samples. The first sample consists of a scented white-colored wax votive candle poured in an ordinary clear glass container, measuring 3 inches in height by 2 inches in diameter at the mouth. The second sample consists of a green-tinted ordinary glass candlestick holder (candle not included) measuring 2-3/4 inches in height by 2-1/4 inches in diameter at the mouth. The applicable subheading for the wax-filled votive candle 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. The applicable subheading for the glass candlestick holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical lamps and lighting fittings. The rate of duty is 6 percent ad valorem. 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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