K88462 K8 Ruling Active

Classification of candles in glass containers decorated with wreaths 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 sample is being returned. CVS Item No. 245556 Glass Fill Wax with Beaded Ring Candle Gift Set consists of a pair of wax candles poured in clear votive style glass containers (2-1/2”D x 2-1/2”H) decorated with wreaths of pinecones, artificial fabric leaves and styrofoam berries coated with plastic beads attached to a ring of paper-wrapped metal wire (approx. 3-1/2”D). The item is retail packed in a clear plastic and silver cardboard box. The wax is said to contain approx. 60% palm oil and 40% paraffin. The candles impart the essential character of the set.

CBP rationale

The applicable subheading for the candles poured in glass containers 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 K88462 August 12, 2004 CLA-2-34:RR:NC:SP:237 K88462 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Craig VerPault (Barthco) CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: Classification of candles in glass containers decorated with wreaths from China. Dear Mr. VerPault: In your letter dated August 4, 2004, on behalf of CVS Pharmacy, you requested a tariff classification ruling. Your sample is being returned. CVS Item No. 245556 Glass Fill Wax with Beaded Ring Candle Gift Set consists of a pair of wax candles poured in clear votive style glass containers (2-1/2”D x 2-1/2”H) decorated with wreaths of pinecones, artificial fabric leaves and styrofoam berries coated with plastic beads attached to a ring of paper-wrapped metal wire (approx. 3-1/2”D). The item is retail packed in a clear plastic and silver cardboard box. The wax is said to contain approx. 60% palm oil and 40% paraffin. The candles impart the essential character of the set. The applicable subheading for the candles poured in glass containers with artificial wreaths 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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