L81787 L8 Ruling Active

Classification of a wax candle poured in a figure shaped wax container from China.

Issued January 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item # C079HA00677 Halloween Eyeball Candle consists of a wax candle poured in a figure shaped wax container described as a skeleton hand holding an eyeball (approx. 4.5”L x 2.75”W x 4.75”H). The candle is said to contain 60% palm oil and 40% paraffin wax. Your sample is being returned.

CBP rationale

an eyeball (approx. 4.5”L x 2.75”W x 4.75”H). The candle is said to contain 60% palm oil and 40% paraffin wax. Your sample is being returned. The applicable subheading for the wax candle poured in a figure shaped wax container will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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) 482-2312.

Full text

NY L81787 January 4, 2005 CLA-2-34:RR:NC:SP:237 L81787 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Troy D. Crago ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: Classification of a wax candle poured in a figure shaped wax container from China. Dear Mr. Crago: In your letter dated December 23, 2004 you requested a tariff classification ruling. Item # C079HA00677 Halloween Eyeball Candle consists of a wax candle poured in a figure shaped wax container described as a skeleton hand holding an eyeball (approx. 4.5”L x 2.75”W x 4.75”H). The candle is said to contain 60% palm oil and 40% paraffin wax. Your sample is being returned. The applicable subheading for the wax candle poured in a figure shaped wax container will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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) 482-2312. 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 the control number should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on 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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