The tariff classification of two scented wax pillar candles made in Israel.
Issued January 6, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Item #CA-206919 Cream Candle in Blue Glass Jar and Item #CA-206920 Cream Candle in Clear Glass Jar each consist of a scented pillar shaped paraffin wax candle (2-3/8”D x 2-3/4”H) imported in an inexpensive glass jar (2-3/4”D x 3-1/2”H), wrapped in clear cellophane tied with a strand of raffia and labeled “Candle Made in Israel, Glass Made in China.” The wax candle is made in Israel, then shipped to China, where it is placed in a glass jar made in China, wrapped in cellophane and labeled. The candle imparts the essential character of each set. Your samples are being returned.
CBP rationale
The applicable subheading for the scented pillar shaped wax candles in glass jars will be 3406.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for candles, tapers and the like.
Full text
NY K80939 January 6, 2004 CLA-2-34:RR:NC:SP:237 K80939 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Shachar Gat Shonfeld's U.S.A., Inc. 16871 Noyes Avenue Irvine, California 92606 RE: The tariff classification of two scented wax pillar candles made in Israel. Dear Mr. Gat: In your letter dated December 11, 2003 you requested a tariff classification ruling. Item #CA-206919 Cream Candle in Blue Glass Jar and Item #CA-206920 Cream Candle in Clear Glass Jar each consist of a scented pillar shaped paraffin wax candle (2-3/8”D x 2-3/4”H) imported in an inexpensive glass jar (2-3/4”D x 3-1/2”H), wrapped in clear cellophane tied with a strand of raffia and labeled “Candle Made in Israel, Glass Made in China.” The wax candle is made in Israel, then shipped to China, where it is placed in a glass jar made in China, wrapped in cellophane and labeled. The candle imparts the essential character of each set. Your samples are being returned. The applicable subheading for the scented pillar shaped wax candles in glass jars will be 3406.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. 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 entry documents filed at 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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