N020318 N0 Ruling Active

Classification of pinecone and snowflake shaped wax candles from China.

Issued December 17, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The pinecone candle consists of a 3-dimensional pinecone shaped brown-colored wax candle with each of the 200 or more individual petals opened and protruding, in two styles: natural brown and brown decorated with white snow (approx. 2”Hx1”D). The snowflake consists of a 3-dimensional snowflake shaped white-colored wax candle with numerous molded surface details, in two styles 6-pointed and 12-pointed (approx. 1”Hx2”D). The candles are made of petroleum wax.

CBP rationale

The applicable subheading for pinecone and snowflake shaped wax candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

N020318 December 17, 2007 CLA-2-34:OT:RR:E:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Nicole Kuebler Product Line Manager Houston Harvest, Inc. 3501 Mt. Prospect Franklin Park, Illinois 60131 RE: Classification of pinecone and snowflake shaped wax candles from China. Dear Ms. Kuebler:      In your letter dated November 29, 2007 you requested a tariff classification ruling. The pinecone candle consists of a 3-dimensional pinecone shaped brown-colored wax candle with each of the 200 or more individual petals opened and protruding, in two styles: natural brown and brown decorated with white snow (approx. 2”Hx1”D). The snowflake consists of a 3-dimensional snowflake shaped white-colored wax candle with numerous molded surface details, in two styles 6-pointed and 12-pointed (approx. 1”Hx2”D). The candles are made of petroleum wax. The applicable subheading for pinecone and snowflake shaped wax candles 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 United States Department of Commerce, Import Administration. You may contact them to obtain a scope ruling at 14th St. and Constitution Ave. NW, Washington, DC 20230, at telephone (202) 482-3148, or by visiting their website at 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. 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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