The tariff classification of various figure-shaped floating wax candles from China.
Issued October 3, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Item No. 073076 American Star Candle Set consists of 2 red, 2 white and 2 blue star-shaped pillar candles, measuring approximately 1 inch high by 2 inches wide and packed in an open-top cardboard box with clear cellophane wrapping. The candles are made from paraffin wax. Item No. 073000 Ladybug Floating Candle Set consists of 6 three-dimensional handpainted ladybug-shaped floating candles, measuring approximately 1 inch high by 2 inches wide, individually wrapped in clear cellophane and packed in flip-top cardboard box. The candles are made from paraffin wax. Item No. 074160 Winter Floating Candle Set consists of 12 three-dimensional handpainted figure-shaped floating candles (3 stars, 3 peppermint candies, 3 holly-leafs and 3 snowflakes), measuring approximately 1 inch high by 2 inches wide and packed in an open-top cardboard box with clear acetate cover. The candles are made from paraffin wax.
CBP rationale
The applicable subheading for the figure-shaped pillar and floating wax 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 I86998 October 3, 2002 CLA-2-34:RR:NC:SP:237 I86998 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Gayle Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, Colorado 80217 RE: The tariff classification of various figure-shaped floating wax candles from China. Dear Ms. Meagher: In your letter dated September 24, 2002, on behalf of Current Inc., you requested a tariff classification ruling. Item No. 073076 American Star Candle Set consists of 2 red, 2 white and 2 blue star-shaped pillar candles, measuring approximately 1 inch high by 2 inches wide and packed in an open-top cardboard box with clear cellophane wrapping. The candles are made from paraffin wax. Item No. 073000 Ladybug Floating Candle Set consists of 6 three-dimensional handpainted ladybug-shaped floating candles, measuring approximately 1 inch high by 2 inches wide, individually wrapped in clear cellophane and packed in flip-top cardboard box. The candles are made from paraffin wax. Item No. 074160 Winter Floating Candle Set consists of 12 three-dimensional handpainted figure-shaped floating candles (3 stars, 3 peppermint candies, 3 holly-leafs and 3 snowflakes), measuring approximately 1 inch high by 2 inches wide and packed in an open-top cardboard box with clear acetate cover. The candles are made from paraffin wax. The applicable subheading for the figure-shaped pillar and floating wax 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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