I82826 I8 Ruling Active

The tariff classification of Candle Magic( Dipping Candles from China.

Issued June 6, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item No. 50141 Candle Magic( Dipping Apple Candles consist of 3 plain wax candles molded in the shape of apples (2-1/4in. high x 1-1/2in. dia.). Item No. 50142 Candle Magic( Dipping Pear Candles consist of 3 plain wax candles molded in the shape of pears (3-1/2in. high x 1-1/2 in. dia.). Both items are packed in a clear acetate and cardboard box along with a bag of Candle Magic( Wax Crystals and a boil bag. The candles are decorated by first melting the colored wax crystals in a boil bag and then dipping candles in the melted wax.

CBP rationale

The applicable subheading for the Candle Magic( Dipping Candles with Candle Magic( Wax Crystals will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

NY I82826 June 6, 2002 CLA-2-34:RR:NC:SP:237 I82826 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mrs. Wynn Spurgeon Trans-World Shipping, Inc. 3206 Frenchmens Road P.O. Box 795 Toledo, Ohio 43697-0795 RE: The tariff classification of Candle Magic( Dipping Candles from China. Dear Mrs. Spurgeon: In your letter dated May 24, 2002 on behalf of Craft House International, you requested a tariff classification ruling. Item No. 50141 Candle Magic( Dipping Apple Candles consist of 3 plain wax candles molded in the shape of apples (2-1/4in. high x 1-1/2in. dia.). Item No. 50142 Candle Magic( Dipping Pear Candles consist of 3 plain wax candles molded in the shape of pears (3-1/2in. high x 1-1/2 in. dia.). Both items are packed in a clear acetate and cardboard box along with a bag of Candle Magic( Wax Crystals and a boil bag. The candles are decorated by first melting the colored wax crystals in a boil bag and then dipping candles in the melted wax. The applicable subheading for the Candle Magic( Dipping Candles with Candle Magic( Wax Crystals 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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