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 > 1999 NY Rulings > NY E81505 - NY E81604 > NY E81505

Previous Ruling Next Ruling

May 12, 1999

CLA-2-34:RR:NC:SP:236 E81505


TARIFF NO.: 9602.00.4000; 3406.00.0000

Mr. Barry Rathkopf
Industrial Raw Materials Corp.
645 Madison Avenue
New York, NY 10022

RE: The tariff classification of a wax disc and a pumpkin candle from China.

Dear Mr. Rathkopf:

In your letter dated April 30, 1999, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Sample # 11191 Cog Wheel is a wax disc molded in the shape of a cog wheel and measures approximately 1-1/2" in height and 1-1/2" in diameter. The disc is scented and has a hole in the middle, but does not have a wick. The indicated use is for aroma therapy.

2. Sample # 11192 Pumpkin Candle is an orange colored candle molded in the shape of a pumpkin and measures approximately 4" in height and 7" in diameter at its widest point. The candle is packed in a wooden crate with straw.

The applicable subheading for the Cog Wheel will be 9602.00.4000, Harmonized Tariff Schedule of the United States, which provides for Molded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the Pumpkin Candle will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be Free. 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 DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, the Pumpkin Candle is not within the scope of the antidumping duty order on petroleum wax candles from China. The Cog Wheel is not a candle; therefore, it is not subject to the antidumping duty order on petroleum wax candles from China.

Importation of products containing raw wood packing may be subject to import regulations administered by the United States Department of Agriculture (USDA). The USDA should be consulted regarding admissibility issues prior to importation at (301) 734-8295. Requests for information regarding applicable regulations administered by the USDA may be addressed to that agency at the following location:

U.S. Department of Agriculture
4700 River Road, Unit 136
Riverdale, MD 20737?1236

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 212-637-7062.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: