K88590 K8 Ruling Active

Classification of a pillar shaped candle set with glass holder and snuffer 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. Proj# 14751C05W1 Candle with Tray and Snuffer consists of a white pillar shaped wax candle (3”D x 4-1/4”H), a rectangular shaped clear glass tray with recessed area to hold the candle (4-3/4”L x 3-1/2”W x 3/4”H) and a metal snuffer (1”D x 3”H). The three items are retail packed in a clear plastic box tied with white ribbon. The candle is said to consist of approx. 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set.

CBP rationale

The applicable subheading for the pillar shaped candle with glass holder and snuffer will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.

Full text

NY K88590 August 12, 2004 CLA-2-34:RR:NC:SP:237 K88590 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lisa Peterson Midwest 32057 64th Avenue Cannon Falls, MN 55009 RE: Classification of a pillar shaped candle set with glass holder and snuffer from China Dear Ms. Peterson: In your letter dated August 3, 2004 you requested a tariff classification ruling. Your sample is being returned. Proj# 14751C05W1 Candle with Tray and Snuffer consists of a white pillar shaped wax candle (3”D x 4-1/4”H), a rectangular shaped clear glass tray with recessed area to hold the candle (4-3/4”L x 3-1/2”W x 3/4”H) and a metal snuffer (1”D x 3”H). The three items are retail packed in a clear plastic box tied with white ribbon. The candle is said to consist of approx. 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set. The applicable subheading for the pillar shaped candle with glass holder and snuffer 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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