M84357 M8 Ruling Active

The tariff classification of a tealight candle in a fitted metal container from China.

Issued June 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your candle consists of a cylinder-shaped white wax form in a fitted cylinder-shaped metal container measuring 1.5 inches in diameter by 0.5 inches in height. The candle is said to contain 60% palm oil and 40% paraffin. Your sample is being returned.

CBP rationale

The applicable subheading for the tealight candle in a fitted metal container will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

NY M84357 June 27, 2006 CLA-2-34:RR:NC:SP:237 M84357 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Debbie Bell Bealls Department Stores, Inc. P.O. Box 25207 Bradenton, Florida 34206-5207 RE: The tariff classification of a tealight candle in a fitted metal container from China. Dear Ms. Bell: In your letter received on June 6, 2006, you requested a tariff classification ruling. Your candle consists of a cylinder-shaped white wax form in a fitted cylinder-shaped metal container measuring 1.5 inches in diameter by 0.5 inches in height. The candle is said to contain 60% palm oil and 40% paraffin. Your sample is being returned. The applicable subheading for the tealight candle in a fitted metal 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 will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” – click on “Decisions and Data” – click on “Scope Rulings: Candles from the PRC”). 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 indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →