The tariff classification of two candle kits with glass holders from China.
Issued August 12, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Your samples are being returned. Item No. 89319 Candle Creation kit consists of 6 bags of red, blue, green, orange, yellow and pink granulated candle wax (approx. 40 grams each), 4 star, moon, flower and fish shaped clear glass containers (approx. 2-1/2”D x 2”H) and 6 candle wicks (4”L) retail packed in a printed paperboard box. The candle components impart the essential character of the set. Item No. 89299 Glamour Candle kit consists of 4 white ovoid shaped floating wax candles (approx. 1”D x 1/2”H), 4 star, moon, flower and fish shaped clear glass containers (approx. 2-1/2”D x 2”H), 3 bags of red, green and purple plastic beads (approx. 32.5 grams each), and 1 tube of glue (approx. 7.5 grams) retail packed in a printed paperboard box. The candles impart the essential character of the set.
CBP rationale
The applicable subheading for the Candle Creation and Glamour Candle kits with glass holders will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.
Full text
NY K88172 August 12, 2004 CLA-2-34:RR:NC:SP:237 K88172 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of two candle kits with glass holders from China. Dear Mr. Hoffacker: In your letter dated July 29, 2004, on behalf of K.B. Toys of Massachusetts Inc., you requested a tariff classification ruling. Your samples are being returned. Item No. 89319 Candle Creation kit consists of 6 bags of red, blue, green, orange, yellow and pink granulated candle wax (approx. 40 grams each), 4 star, moon, flower and fish shaped clear glass containers (approx. 2-1/2”D x 2”H) and 6 candle wicks (4”L) retail packed in a printed paperboard box. The candle components impart the essential character of the set. Item No. 89299 Glamour Candle kit consists of 4 white ovoid shaped floating wax candles (approx. 1”D x 1/2”H), 4 star, moon, flower and fish shaped clear glass containers (approx. 2-1/2”D x 2”H), 3 bags of red, green and purple plastic beads (approx. 32.5 grams each), and 1 tube of glue (approx. 7.5 grams) retail packed in a printed paperboard box. The candles impart the essential character of the set. The applicable subheading for the Candle Creation and Glamour Candle kits with glass 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 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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