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 E82907 - NY E82974 > NY E82925

Previous Ruling Next Ruling

June 10, 1999

CLA-2-34:RR:NC:SP:236 E82925


TARIFF NO.: 3406.00.0000

Ms. Jane Nylund
Institutional Financing Services
5100 Park Road
Benicia, CA 94510

RE: The tariff classification of a heart shaped terra cotta candle from China.

Dear Ms. Nylund:

In your letter dated May 25, 1999, you request a tariff classification ruling.

The sample that you submit, Hearts & Flowers Terra Cotta Candle, is a white colored candle poured into a heart shaped terra cotta flower pot. The poured candle is decorated with a yellow flower, four green leaves, and two sprigs of white flowers. The container measures approximately 1-1/2" in height and 4-1/4" at its widest point and is shrink wrapped.

The applicable subheading for the sample will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free.

The Department of Commerce 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 our opinion, Hearts & Flowers Terra Cotta Candle is within the scope of the antidumping duty order.

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: