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 E89690 - NY E89800 > NY E89779

Previous Ruling Next Ruling
NY E89779

November 22, 1999

LA-2-34:RR:NC:SP:236 E89779


TARIFF NO.: 3406.00.0000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of candles from China.

Dear Ms. Wierbicki:

In your letter dated November 15, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. "3 Layer Star-Shaped Candle" is a star shaped candle molded with red, white and blue colored wax. The candle measures approximately 3-1/8" in height and 3-5/8" in width at its widest point.

2. Item #L-1490B, "Embossed Ball Candle W/Pearl Color Finish", is a white colored candle molded in the shape of a sphere with the texture resembling pearls. The candle measures approximately 4" in diameter.

The applicable subheading for the item 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 (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles molded in the shape of certain recognizable objects, such as a sphere, are not within the scope of the antidumping duty order. In our opinion, the above described candles are not within the scope of the antidumping duty order on petroleum wax candles from China.

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: