L86990 L8 Ruling Active

Tariff classification of birthday cake wax candles on wooden picks from China.

Issued August 30, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your samples are being returned. Item # 12004173 Colorful Party Candle Picks consists of 9 to 15 small letter or figure shaped novelty birthday cake wax candles (approx. 1”L x 3/4”W x 1/4”H), fastened on wooden picks (approx. 1/16”D x 2”L). The candles are retail packed in a clear acetate box with printed paperboard label, in the following styles: HAPPY BIRTHDAY, BEST WISHES, CONGRATULATIONS, I LOVE YOU and figure shapes: (stars, cakes, balloons, flowers, and hat) or (stars, hearts, balloons, flower, bottle and cat). The candles are composed of 100 percent paraffin wax.

CBP rationale

The applicable subheading for the birthday cake wax candles on wooden picks packed in a box will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

NY L86990 August 30, 2005 CLA-2-34:RR:NC:SP:237 L86990 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ted Conlon Fourstar Group, Inc. 63 South Street, Suite 190 Hopkinton, Massachusetts 01748 RE: Tariff classification of birthday cake wax candles on wooden picks from China. Dear Mr. Conlon: In your letter dated August 10, 2005 you requested a tariff classification ruling. Your samples are being returned. Item # 12004173 Colorful Party Candle Picks consists of 9 to 15 small letter or figure shaped novelty birthday cake wax candles (approx. 1”L x 3/4”W x 1/4”H), fastened on wooden picks (approx. 1/16”D x 2”L). The candles are retail packed in a clear acetate box with printed paperboard label, in the following styles: HAPPY BIRTHDAY, BEST WISHES, CONGRATULATIONS, I LOVE YOU and figure shapes: (stars, cakes, balloons, flowers, and hat) or (stars, hearts, balloons, flower, bottle and cat). The candles are composed of 100 percent paraffin wax. The applicable subheading for the birthday cake wax candles on wooden picks packed in a box 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 will be 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) 482-3148. 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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