The tariff classification of paraffin wax candles from China.
Issued May 29, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
In your request, you provided two different styles of candles for consideration. You indicate that no part of either candle was treated with sulphur, nor was sulphur used in their manufacture. Item one is a white, cylindrical, paraffin wax candle, which is three-quarters of an inch in diameter and three and three-eighths inches in height. The approximate weight is two ounces. Item two is a colored, cylindrical, paraffin wax candle, which is five-sixteenth of an inch in diameter and four inches in height. The approximate weight is one ounce.
CBP rationale
The applicable subheading for these candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]andles, tapers and the like.
Full text
N297040 May 29, 2018 CLA-2-34:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Charles E. Godfrey Aegis International, Inc. 23 Serenity Court Southampton, NJ 08088 RE: The tariff classification of paraffin wax candles from China. Dear Mr. Godfrey: In your letter dated May 15, 2018, you requested a tariff classification ruling on paraffin wax candles on behalf of your client Precise Global Imports, Inc. In your request, you provided two different styles of candles for consideration. You indicate that no part of either candle was treated with sulphur, nor was sulphur used in their manufacture. Item one is a white, cylindrical, paraffin wax candle, which is three-quarters of an inch in diameter and three and three-eighths inches in height. The approximate weight is two ounces. Item two is a colored, cylindrical, paraffin wax candle, which is five-sixteenth of an inch in diameter and four inches in height. The approximate weight is one ounce. The applicable subheading for these candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]andles, tapers and the like.” The general rate of duty is Free. These candles may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China, case A-570-504. Written decisions regarding the scope of antidumping / countervailing duty (AD/CVD) orders are issued by the Enforcement and Compliance office in the International Trade Administration of the U.S. Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.Your product may be subject to prohibition and recall under the laws and regulations administered by the U.S. Consumer Product Safety Commission (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. 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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