N268646 N2 Ruling Active

The tariff classification of poured candles from Italy.

Issued September 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The glass container measures approximately 3.5” in height x 6” at its widest diameter, and is valued at less than $3.00. The article is marketed as a scented glass candle. The second sample submitted, identified as the Green Candle, consists of a wax-filled, tulip-shaped, green glass container. The glass container measures approximately 4” in height x 5” at its widest diameter, and is valued at less than $3.00. The article is marketed as a scented glass candle.

CBP rationale

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

Full text

N268646 September 30, 2015 CLA-2-34:OT:RR:NC:N4:453 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Mika McLafferty Grunfeld, Desiderio, Lebowitz, Silverman, Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of poured candles from Italy. Dear Ms. McLafferty: In your letter dated September10, 2015, on behalf of Ross Stores, Inc., you requested a tariff classification ruling. The first sample submitted, identified as the Blue Candle, consists of a wax-filled, tulip-shaped, blue glass container. The glass container measures approximately 3.5” in height x 6” at its widest diameter, and is valued at less than $3.00. The article is marketed as a scented glass candle. The second sample submitted, identified as the Green Candle, consists of a wax-filled, tulip-shaped, green glass container. The glass container measures approximately 4” in height x 5” at its widest diameter, and is valued at less than $3.00. The article is marketed as a scented glass candle. The applicable subheading for the Blue Candle and the Green 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/. 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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