Tariff classification of a wooden cabinet with 12 wax-filled glass jar candles from China.
Issued May 7, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 4420.90.8000
Product description
The cabinet consists of white painted wood, three shelves and two hinged glass paneled doors (20.63”H x 16.46”L x 6.06”W). The 12 candles consist of colored wax poured in clear glass jars of various sizes with wooden lids (6 - 3.7oz; 4 - 8.29oz; and 2 - 15oz). The wax contains less than 50 percent petroleum wax. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore each item will be classified separately in its own appropriate heading.
CBP rationale
The applicable subheading for the 12 wax-filled glass jar candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The applicable subheading for the wooden cabinet will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94.
Full text
NY J83856 May 7, 2003 CLA-2-34:RR:NC:SP:237 J83856 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 4420.90.8000 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th Street Fairfield, Iowa 52556 RE: Tariff classification of a wooden cabinet with 12 wax-filled glass jar candles from China. Dear Ms. Peirce: In your letter dated April 29, 2003 you requested a tariff classification ruling for your MC1889 Candle Gift Set consisting of a wooden cabinet with 12 wax-filled glass jar candles. The cabinet consists of white painted wood, three shelves and two hinged glass paneled doors (20.63”H x 16.46”L x 6.06”W). The 12 candles consist of colored wax poured in clear glass jars of various sizes with wooden lids (6 - 3.7oz; 4 - 8.29oz; and 2 - 15oz). The wax contains less than 50 percent petroleum wax. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore each item will be classified separately in its own appropriate heading. The applicable subheading for the 12 wax-filled glass jar 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. The applicable subheading for the wooden cabinet will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty is 3.2 percent ad valorem. 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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