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I84247 I8 Ruling Active

The tariff classification of star and pillar shaped candles from China.

Issued July 24, 2002 by U.S. Customs and Border Protection.

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I8 I84247 (July 24, 2002)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item No. 9500 consists of a star shaped wax candle measuring 5 inches high by 4 inches wide with hand painted gold and white diagonal stripes on all sides. A formula sheet indicates a percent by weight breakdown of 65 percent palm oil wax and 35 percent paraffin wax. The sample is retail packed in clear cellophane wrap tied with gold string. Item No. 9503 consists of a pillar shaped wax candle measuring 6-1/2 inches high by 3 inches wide with hand painted red and white diagonal stripes on all sides. A formula sheet indicates a percent by weight breakdown of 65 percent palm oil wax and 35 percent paraffin wax. The sample is retail packed in clear cellophane wrap tied with gold string.

CBP rationale

The applicable subheading for the star and pillar shaped 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 I84247 July 24, 2002 CLA-2-34:RR:NC:SP:237 I84247 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Wendy Reynolds Horizons East Incorporated 351 Courtland Avenue Stamford, Connecticut 06906 RE: The tariff classification of star and pillar shaped candles from China. Dear Ms. Reynolds: In your letter dated July 17, 2002 you requested a tariff classification ruling. Item No. 9500 consists of a star shaped wax candle measuring 5 inches high by 4 inches wide with hand painted gold and white diagonal stripes on all sides. A formula sheet indicates a percent by weight breakdown of 65 percent palm oil wax and 35 percent paraffin wax. The sample is retail packed in clear cellophane wrap tied with gold string. Item No. 9503 consists of a pillar shaped wax candle measuring 6-1/2 inches high by 3 inches wide with hand painted red and white diagonal stripes on all sides. A formula sheet indicates a percent by weight breakdown of 65 percent palm oil wax and 35 percent paraffin wax. The sample is retail packed in clear cellophane wrap tied with gold string. The applicable subheading for the star and pillar shaped 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 control number indicated above should be provided with entry documents filed at the time merchandise is imported. For any questions on 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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