K83366 K8 Ruling Active

Classification of pillar shaped wax candles with ceramic plates from China.

Issued March 16, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your products consist of pillar shaped wax candles (3”D x4”H), of various color/fragrance combinations, with stoneware ceramic plates (5”D), also of various colors, packaged together for retail sale. The wax is said to consist of less than 50% petroleum. The wax candle imparts the essential character of each gift set.

CBP rationale

The applicable subheading for pillar shaped wax candles with stoneware ceramic plates will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.

Full text

NY K83366 March 16, 2004 CLA-2-34:RR:NC:SP:237 K83366 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Gillian Pierce Polardreams International Ltd. 1100 North 4th Street Fairfield, Iowa 52556 RE: Classification of pillar shaped wax candles with ceramic plates from China. Dear Ms. Pierce: In your letter of February 19, 2004 you requested a tariff classification ruling. Your products consist of pillar shaped wax candles (3”D x4”H), of various color/fragrance combinations, with stoneware ceramic plates (5”D), also of various colors, packaged together for retail sale. The wax is said to consist of less than 50% petroleum. The wax candle imparts the essential character of each gift set. The applicable subheading for pillar shaped wax candles with stoneware ceramic plates will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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 St. and Constitution Ave. NW, Washington, DC 20230, pone (202) 482-0162. 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 control number indicated above should be provided with entry documents filed at time 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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