I84455 I8 Ruling Active

The tariff classification of a scented cube and pillar shaped candles from China.

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

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The first sample consists of scented cube shaped pink wax candle measuring 3 in. high by 3 in. wide by 3 in. long. In your letter you indicate that the wax candle contains palm oil wax. The sample is retail packed in clear cellophane wrap tied with silver string. The second sample consists of scented pillar shaped yellow wax candle measuring 3 in. high by 3 in. diameter. In your letter you indicate that the wax candle contains palm oil wax. The sample is retail packed in clear cellophane wrap tied with silver string.

CBP rationale

The applicable subheading for scented cube 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 I84455 July 24, 2002 CLA-2-34:RR:NC:SP:237 I84455 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Deqin Gu Gui Da Trading Co., Ltd. 711 N. Main Street, Suite 105 Los Angeles, California 90012 RE: The tariff classification of a scented cube and pillar shaped candles from China. Dear Ms. Gu: In your letter dated July 19, 2002 you requested a tariff classification ruling on two scented wax candles. The first sample consists of scented cube shaped pink wax candle measuring 3 in. high by 3 in. wide by 3 in. long. In your letter you indicate that the wax candle contains palm oil wax. The sample is retail packed in clear cellophane wrap tied with silver string. The second sample consists of scented pillar shaped yellow wax candle measuring 3 in. high by 3 in. diameter. In your letter you indicate that the wax candle contains palm oil wax. The sample is retail packed in clear cellophane wrap tied with silver string. The applicable subheading for scented cube 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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