K84802 K8 Ruling Active

Classification of a set of wax candles poured in glass containers from China.

Issued April 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your sample is being returned. Style 65421 is a set of three wax candles poured in frosted glass containers (2-3/4”D x 3-1/4”H) with metal holders decorated in poinsettia, tree or snowflake designs. The wax is said to consist of 60% palm oil and 40% petroleum wax. All three will be sold as one set. The candles impart the essential character of the set.

CBP rationale

The applicable subheading for the set of three wax candles poured in glass containers with decorated metal holders will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.

Full text

NY K84802 April 15, 2004 CLA-2-34:RR:NC:SP:237 K84802 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Steve Renfroe May Merchandising Company 615 Olive Street St. Louis, Missouri 63101 RE: Classification of a set of wax candles poured in glass containers from China. Dear Mr. Renfroe: In your letter dated April 4, 2004 you requested a tariff classification ruling. Your sample is being returned. Style 65421 is a set of three wax candles poured in frosted glass containers (2-3/4”D x 3-1/4”H) with metal holders decorated in poinsettia, tree or snowflake designs. The wax is said to consist of 60% palm oil and 40% petroleum wax. All three will be sold as one set. The candles impart the essential character of the set. The applicable subheading for the set of three wax candles poured in glass containers with decorated metal holders will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty will be 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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