United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C89776 - NY D80020 > NY D80020

Previous Ruling Next Ruling
NY D80020

August 17, 1998

CLA-2-34:RR:NC:SP:236 D80020


TARIFF NO.: 3406.00.0000

Ms. Rosy Curbelo
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of candles from China.

Dear Ms. Curbelo:

In your letter dated March 26, 1998, resubmitted with a copy of our letter, NY C86286, dated April 20, 1998, received by this office July 15, 1998, you requested a tariff classification ruling.

Item # H 74-Q-9696 is a white wax molded pillar candle with a pointed top, measuring 5 3/4 inches tall and 2 1/2 inches in diameter at its widest width. This candle, which will be imported in four styles, has raised and gold painted borders, stars and figures of cherubs playing musical instruments, or carrying garland, molded into the sides of the candle. Item # H-74-Q-8403 is a white wax molded pillar candle coated with pearlized paint and glitter measuring 4 inches tall and 3 inches in diameter. Figures of angels with trumpets, stars and rope garland are molded into the sides of the candle. The figures of cherubs and angels cannot be removed without damaging the shape of the candles.

The applicable subheading for the above described candles 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 1.2 percent ad valorem.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the Department of Commerce has determined that certain novelty and figurine candles are not within the scope of the antidumping duty order. In our opinion, the samples are not within the scope of the antidumping duty order.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134).

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 V. Gualario at 212-466-5744.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: