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N298721 N2 Ruling Active

The tariff classification of two vegetable wax candles from China.

Issued July 25, 2018 by U.S. Customs and Border Protection.

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N2 N298721 (July 25, 2018)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

In your request, you indicate that the candles of this request are 99 percent palm wax and one percent cotton wick. The two candles are both poured into clear glass containers, white in color, and do not feature any fragrance. The only distinction between the two candles is their size. For the first candle, the glass measures 6 centimeters in diameter and is 14 centimeters tall. The interior wax candle is 5.5 centimeters in diameter and 7.5 centimeters tall. The weight of the wax is 170 grams. For the second candle, the glass measures 6 centimeters in diameter and is 10 centimeters tall. The interior wax candle is 5.5 centimeters in diameter and 5.5 centimeters tall. The weight of the wax is 90 grams.

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

N298721 July 25, 2018 CLA-2-34:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jenny Chen Glitzhome, LLC 2704 Handley Ederville Road Fort Worth, TX 76118 RE: The tariff classification of two vegetable wax candles from China. Dear Ms. Chen: In your letter dated July 6, 2018, you requested a tariff classification ruling on two vegetable wax candles. In your request, you indicate that the candles of this request are 99 percent palm wax and one percent cotton wick. The two candles are both poured into clear glass containers, white in color, and do not feature any fragrance. The only distinction between the two candles is their size. For the first candle, the glass measures 6 centimeters in diameter and is 14 centimeters tall. The interior wax candle is 5.5 centimeters in diameter and 7.5 centimeters tall. The weight of the wax is 170 grams. For the second candle, the glass measures 6 centimeters in diameter and is 10 centimeters tall. The interior wax candle is 5.5 centimeters in diameter and 5.5 centimeters tall. The weight of the wax is 90 grams. 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. 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, 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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