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L87009 L8 Ruling Active

Tariff classification of 8 figure-shaped wax candles in a paperboard box from China.

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

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L8 L87009 (August 30, 2005)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your sample is being returned. Item # 62312179 S/8 Hawaii Floating Candle set consists of 8 hand-painted figure-shaped wax candles in the following styles: 2 Hawaiian dancers (approx. 3-1/4”L x 1-1/2”W x 1-1/4”H), 3 Hawaiian shirts (approx. 3”L x 3-1/4”W x 3 /4”H), 2 sandles (approx. 3”L x 1-3/4”W x 1”H) and 1 surfboard (approx. 5-1/2L x 2-1/4”W x 1-1/2”H). The candles are retail packed in a printed paperboard box with clear plastic cover. The candles are composed of 100 percent paraffin wax.

CBP rationale

The applicable subheading for the set of 8 figure-shaped wax candles packed in a paperboard 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 L87009 August 30, 2005 CLA-2-34:RR:NC:SP:237 L87009 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 8 figure-shaped wax candles in a paperboard box from China. Dear Mr. Conlon: In your letter dated August 10, 2005 you requested a tariff classification ruling. Your sample is being returned. Item # 62312179 S/8 Hawaii Floating Candle set consists of 8 hand-painted figure-shaped wax candles in the following styles: 2 Hawaiian dancers (approx. 3-1/4”L x 1-1/2”W x 1-1/4”H), 3 Hawaiian shirts (approx. 3”L x 3-1/4”W x 3 /4”H), 2 sandles (approx. 3”L x 1-3/4”W x 1”H) and 1 surfboard (approx. 5-1/2L x 2-1/4”W x 1-1/2”H). The candles are retail packed in a printed paperboard box with clear plastic cover. The candles are composed of 100 percent paraffin wax. The applicable subheading for the set of 8 figure-shaped wax candles packed in a paperboard 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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