N024484 N0 Ruling Active

The tariff classification of a 3-dimensional floral-shaped wax novelty candle from China.

Issued March 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Based on the supplied photo and information, the floral-shaped “Gerbera Daisy” candle is composed of petroleum wax and measures approximately 5-1/4” in diameter and 1-1/4” in height. The candle will be sold to bakeries and the like as a cake decoration. It is not packed for retail sale.

CBP rationale

The applicable subheading for the 3-dimensional floral-shaped wax novelty candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

N024484 March 20, 2008 CLA-2-34:OT:RR:E:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Tammy M. Hogya Jack Guttman, Inc. Bakery Crafts Division 9300 Allen Road West Chester, Oh 45069 RE: The tariff classification of a 3-dimensional floral-shaped wax novelty candle from China. Dear Ms. Hogya: In your letter dated March 11, 2008, you requested a tariff classification ruling. Based on the supplied photo and information, the floral-shaped “Gerbera Daisy” candle is composed of petroleum wax and measures approximately 5-1/4” in diameter and 1-1/4” in height. The candle will be sold to bakeries and the like as a cake decoration. It is not packed for retail sale. The applicable subheading for the 3-dimensional floral-shaped wax novelty candle 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 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

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