I86999 I8 Ruling Active

Classification of various wax-filled tin candles and figure-shaped floating 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. 074856 Sping Candles in Tin Set consists of 3 candles poured in printed cube, cylinder or heart shaped metal tins with lids, measuring approximately 1-3/4 inches high by 1-3/4 inches wide by 1-3/4 to 2 inches long, individually wrapped in clear cellophane and packed in a plain cardboard box. The candles are made from 60% palm oil wax and 40% paraffin wax. Item No. 074835 Spring Floating Candles consists of 12 three-dimensional handpainted figure-shaped floating candles (4 water lilies, 4 dragon flies and 4 bunny rabbits), 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 60% palm oil wax and 40% paraffin wax.

CBP rationale

The applicable subheading for the wax-filled metal tin candles and figure-shaped floating 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 I86999 October 3, 2002 CLA-2-34:RR:NC:SP:237 I86999 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Gayle Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, Colorado 80217 RE: Classification of various wax-filled tin candles and figure-shaped floating 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. 074856 Sping Candles in Tin Set consists of 3 candles poured in printed cube, cylinder or heart shaped metal tins with lids, measuring approximately 1-3/4 inches high by 1-3/4 inches wide by 1-3/4 to 2 inches long, individually wrapped in clear cellophane and packed in a plain cardboard box. The candles are made from 60% palm oil wax and 40% paraffin wax. Item No. 074835 Spring Floating Candles consists of 12 three-dimensional handpainted figure-shaped floating candles (4 water lilies, 4 dragon flies and 4 bunny rabbits), 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 60% palm oil wax and 40% paraffin wax. The applicable subheading for the wax-filled metal tin candles and figure-shaped floating 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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