The tariff classification of two candle items from China.
Issued November 20, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 9405.50.4000
Product description
Your samples are being returned. Sample #1 consists of globe shaped candle holder made of green wax (6”D x 4”H) that is decorated with dried flowers and contains a clear glass cup (2-1/4”D x 1-3/4”H) with a candle (1-1/4”D x 1-1/2”H). The holder imparts the essential character of the set. Sample #2 consists of a clear gel wax candle poured in a clear glass jar with lid (2-1/2”D x 2-3/4”H). The bottom of the jar is decorated with beach sand and seashells.
CBP rationale
The applicable subheading for sample #1 candle holder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical lamps and lighting fittings. The applicable subheading for sample #2 candle poured in a jar will be 3406.00.0000, HTSUS, which provides for candles, tapers and the like.
Full text
NY I88423 November 20, 2002 CLA-2-34:RR:NC:SP:237 I88423 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Mr. Warren E. Coe Access Business Group LLC 7575 East Fulton Road Ada, Michigan 49355-0001 RE: The tariff classification of two candle items from China. Dear Mr. Coe: In your letter of November 5, 2002 you requested a tariff classification ruling on two candle items. Your samples are being returned. Sample #1 consists of globe shaped candle holder made of green wax (6”D x 4”H) that is decorated with dried flowers and contains a clear glass cup (2-1/4”D x 1-3/4”H) with a candle (1-1/4”D x 1-1/2”H). The holder imparts the essential character of the set. Sample #2 consists of a clear gel wax candle poured in a clear glass jar with lid (2-1/2”D x 2-3/4”H). The bottom of the jar is decorated with beach sand and seashells. The applicable subheading for sample #1 candle holder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical lamps and lighting fittings. The rate of duty is 6 percent ad valorem. The applicable subheading for sample #2 candle poured in a jar will be 3406.00.0000, HTSUS, which provides for candles, tapers and the like. The 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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