N052673 N0 Ruling Active

The tariff classification for cake-shaped and pie-shaped wax candles from the China.

Issued February 26, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Your two samples are being returned. One sample consists of a brown and white cake-shaped wax candle on a pie pan and measures approximately 3-1/4 inches in diameter by 3-1/4 inches in height. The sample is retail packed in a clear cellophane bag tied with a foil covered wire twist. The other sample consists of a brown and tan pie-shaped wax candle on a pie pan and measures approximately 3-1/8 inches in diameter by 1/8 inches in height. The sample is retail packed in a clear cellophane bag tied with a foil covered wire twist.

CBP rationale

The applicable subheading for the retail packed cake-shaped and pie-shaped wax candles on pie pans will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like.

Full text

N052673 February 26, 2009 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Gladys Diaz Raia International One Industrial Plaza Bldg. #D Valley Stream, NY 11581 RE: The tariff classification for cake-shaped and pie-shaped wax candles from the China. Dear Ms. Diaz: In your letter dated February 20, 2009, on behalf of Enchante Accessories, you requested a tariff classification ruling. Your two samples are being returned. One sample consists of a brown and white cake-shaped wax candle on a pie pan and measures approximately 3-1/4 inches in diameter by 3-1/4 inches in height. The sample is retail packed in a clear cellophane bag tied with a foil covered wire twist. The other sample consists of a brown and tan pie-shaped wax candle on a pie pan and measures approximately 3-1/8 inches in diameter by 1/8 inches in height. The sample is retail packed in a clear cellophane bag tied with a foil covered wire twist. The applicable subheading for the retail packed cake-shaped and pie-shaped wax candles on pie pans will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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 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. 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 →