N252730 N2 Ruling Active

The tariff classification of wax candle lighters used for lighting candles from China.

Issued May 22, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

You provided samples for our review. Your samples are being returned. The 100% Paraffin Candle Wax Lighting (candle lighters) consist of long thin waxed-coated fiber wicks. The wicks consist of cotton fiber. The wax is an opaque-white 100% paraffin wax. Each candle lighter measures 7-7/8"L x 1/8"D. They are designed for safely lighting candles, lamps, pipes or fires. They are generally supplied to churches in cartons of 120 count. They are long and stiff enough to safely extend one’s reach into a candle container, oil lamp or wood fire. When lit, the small momentary flame is hot enough to ignite candle wax, lamp oil or wood kindling, but cool enough to be snuffed out in sand or by a breath of air. Although commonly labeled or sold as wax lighting tapers, they are not candles. They are not the slender candles usually called tapers or dinner tapers and traditionally used as dinner candles. They are not the candles turned into rings and called ball or coiled tapers. They are not burned like candles to give continuing light, heat or scent. They are not used like candles for celebration or votive purposes.

Full text

N252730 May 22, 2014 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Melissa A. Gunawan Import Coordinator Christian Brands Inc. dba Autom Church Supply 5226 South 31st Place Phoenix, Arizona 85040 RE: The tariff classification of wax candle lighters used for lighting candles from China. Dear Ms. Gunawan: In your letter dated April 11, 2014 you requested a tariff classification ruling. You provided samples for our review. Your samples are being returned. The 100% Paraffin Candle Wax Lighting (candle lighters) consist of long thin waxed-coated fiber wicks. The wicks consist of cotton fiber. The wax is an opaque-white 100% paraffin wax. Each candle lighter measures 7-7/8"L x 1/8"D. They are designed for safely lighting candles, lamps, pipes or fires. They are generally supplied to churches in cartons of 120 count. They are long and stiff enough to safely extend one’s reach into a candle container, oil lamp or wood fire. When lit, the small momentary flame is hot enough to ignite candle wax, lamp oil or wood kindling, but cool enough to be snuffed out in sand or by a breath of air. Although commonly labeled or sold as wax lighting tapers, they are not candles. They are not the slender candles usually called tapers or dinner tapers and traditionally used as dinner candles. They are not the candles turned into rings and called ball or coiled tapers. They are not burned like candles to give continuing light, heat or scent. They are not used like candles for celebration or votive purposes. The applicable subheading for the wax candle lighters used for lighting 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. Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. The Order is administered by the U.S. Department of Commerce (DOC), Import Administration. The Department defined the scope of the investigation in its notice of initiation. This scope language carried forward without change through the preliminary and final determinations of sales at less than fair value and the eventual antidumping duty order: [C]ertain scented or unscented petroleum wax candles made from petroleum wax and having fiber or paper-cored wicks. They are sold in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers. You may contact the DOC for a scope ruling at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148 or website: www.enforcement.trade.gov/site-index (click on “Site Index..Import Administration Website” - scroll down to “Scope Information” - click on “How to request a Scope Ruling”. (You may also click on “Petroleum Wax Candles” to view: Final scope Rulings on Petroleum Wax Candles and Sample Images). Your product may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting 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 →