Tariff classification of three poured wax candles with wood base from Hong Kong.
Issued February 19, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Your samples were examined and diposed of. Reference No. 43673 Glass Candle Set consists of three wax candles poured in clear glass holders (1-3/4”D x 1-7/8”H) and a black rectangular compressed-wood base with oval cutouts (2-7/8”L x 2-1/2”W x 5/8”H). The empty glass holders and wood base are purchased from China. The wax is poured in Hong Kong and the set is put up for retail sale in Hong Kong. The candle wax consists of 100% paraffin wax. The glass holders with poured wax candles are individually shrink-wrapped, bubble-bagged and packaged together with the wood base in a plain white cardboard box for retail sale. The wax candles poured in glass holders impart the essential character of the set.
CBP rationale
The applicable subheading for the set of three wax candles poured in glass holders and wood base packaged together for retail sale will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.
Full text
N022023 February 19, 2008 CLA-2-34:OT:RR:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Nathalie Nadeau Yves Rocher Amerique du Nord Inc. Yves Rocher North America Inc. 2199 Boulevard Fernand Lafontaine Quebec J4G 2V7 Canada RE: Tariff classification of three poured wax candles with wood base from Hong Kong. Dear Ms. Nadeau: In your letter dated January 10, 2008 you requested a tariff classification ruling. Your samples were examined and diposed of. Reference No. 43673 Glass Candle Set consists of three wax candles poured in clear glass holders (1-3/4”D x 1-7/8”H) and a black rectangular compressed-wood base with oval cutouts (2-7/8”L x 2-1/2”W x 5/8”H). The empty glass holders and wood base are purchased from China. The wax is poured in Hong Kong and the set is put up for retail sale in Hong Kong. The candle wax consists of 100% paraffin wax. The glass holders with poured wax candles are individually shrink-wrapped, bubble-bagged and packaged together with the wood base in a plain white cardboard box for retail sale. The wax candles poured in glass holders impart the essential character of the set. The applicable subheading for the set of three wax candles poured in glass holders and wood base packaged together for retail sale 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/. 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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