K87067 K8 Ruling Active

Classification of candles in glass containers decorated with wreaths from China.

Issued June 28, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your samples are being returned. Style No. C326040 Mistletoe Candle Ring set consists of a wax candle poured in a frosted glass container (2-3/4”D x 3-1/4”H) decorated with a wreath of artificial polyester leaves with acrylic beads attached to a ring of paper wrapped metal wire (approx. 3-1/2”D). The items are retail packed in a clear plastic and cardboard box tied with ribbon. The wax is said to contain 60% palm oil and 40% paraffin. The candle imparts the essential character of the set. Style No. C326045 Mistletoe Candle Ring set consists of two votive wax candles in frosted glass containers (2”D x 2-1/2”H) decorated with wreaths of artificial polyester leaves with acrylic beads attached to a ring of paper wrapped metal wire (approx. 2-3/4”D). The items are retail packed in a clear plastic and cardboard box tied with ribbon. The wax is said to contain 60% palm oil and 40% paraffin. The candles impart the essential character of the set.

CBP rationale

The applicable subheading for the candles in glass containers decorated with artificial wreaths will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.

Full text

NY K87067 June 28, 2004 CLA-2-34:RR:NC:SP:237 K87067 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Kris Spurbeck Target Customs Brokers Inc. 1000 Nicollet Mall, TPN-0430 Minneapolis, MN 55403 RE: Classification of candles in glass containers decorated with wreaths from China. Dear Ms. Spurbeck: In your letter dated June 11, 2004, on behalf of Marshall Field’s Inc., you requested a tariff classification ruling. Your samples are being returned. Style No. C326040 Mistletoe Candle Ring set consists of a wax candle poured in a frosted glass container (2-3/4”D x 3-1/4”H) decorated with a wreath of artificial polyester leaves with acrylic beads attached to a ring of paper wrapped metal wire (approx. 3-1/2”D). The items are retail packed in a clear plastic and cardboard box tied with ribbon. The wax is said to contain 60% palm oil and 40% paraffin. The candle imparts the essential character of the set. Style No. C326045 Mistletoe Candle Ring set consists of two votive wax candles in frosted glass containers (2”D x 2-1/2”H) decorated with wreaths of artificial polyester leaves with acrylic beads attached to a ring of paper wrapped metal wire (approx. 2-3/4”D). The items are retail packed in a clear plastic and cardboard box tied with ribbon. The wax is said to contain 60% palm oil and 40% paraffin. The candles impart the essential character of the set. The applicable subheading for the candles in glass containers decorated with artificial wreaths will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The duty rate 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, phone (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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