N044035 N0 Ruling Active

The tariff classification of wax candles from China.

Issued November 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Item #36888 Star Cupcake Candles and item #36894 Flower Celebration Cupcake Candles are molded paraffin wax candles mounted on a plastic picks, put up in acetate boxes, 12 candles in a box. The sample submitted is a wax candle resembling a five-pointed star measuring approximately 1-1/4” in diameter, 3/8” thick, and mounted on a plastic stick 2-1/8” in length.

CBP rationale

The applicable subheading for item #36888 Star Cupcake Candles and item #36894 Flower Celebration Cupcake Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

N044035 November 18, 2008 CLA-2-34:RR:NC:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of wax candles from China. Dear Mr. Helms: In your letters dated July 21, 2008 and October 23, 2008, received November 12, 2008, on behalf of Euromarket Designs, you requested a tariff classification ruling. Pictures and samples were submitted with your request. Item #36888 Star Cupcake Candles and item #36894 Flower Celebration Cupcake Candles are molded paraffin wax candles mounted on a plastic picks, put up in acetate boxes, 12 candles in a box. The sample submitted is a wax candle resembling a five-pointed star measuring approximately 1-1/4” in diameter, 3/8” thick, and mounted on a plastic stick 2-1/8” in length. The applicable subheading for item #36888 Star Cupcake Candles and item #36894 Flower Celebration Cupcake 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 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

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 →