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N042258 N0 Ruling Active

The tariff classification of a wax candle from China.

Issued October 28, 2008 by U.S. Customs and Border Protection.

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N0 N042258 (October 28, 2008)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

You submitted a photo of the “Ghost Candle” with your request. The item is a wax candle resembling a ghostly head measuring approximately 3” tall, 2” wide, mounted on a bamboo stick, 9” in total length.

CBP rationale

The applicable subheading for the “Ghost Candle” will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

N042258 October 28, 2008 CLA-2-34:RR:E:NC:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Tony To Silver Lining Limited 29/F Paul Y Centre, 51 Hung To Road Kwun Tong, Hong Kong RE: The tariff classification of a wax candle from China. Dear Mr. To In your letter dated October 21, 2007, you requested a tariff classification ruling. You submitted a photo of the “Ghost Candle” with your request. The item is a wax candle resembling a ghostly head measuring approximately 3” tall, 2” wide, mounted on a bamboo stick, 9” in total length. The applicable subheading for the “Ghost 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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