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 > 2004 NY Rulings > NY K88549 - NY K88591 > NY K88587

Previous Ruling Next Ruling
NY K88587

August 12, 2004
CLA-2-34:RR:NC:SP:237 K88587


TARIFF NO.: 3406.00.0000

Mr. Craig VerPault (Barthco)
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: Classification of a scented pillar shaped candle set with glass holder from China.

Dear Mr. VerPault:

In your letter dated August 4, 2004, on behalf of CVS Pharmacy, you requested a tariff classification ruling. Your sample is being returned.

CVS Item No. 274403 Round Pillar Candle with Berry Ring and Glass Dish set consists of a scented red or green pillar shaped wax candle (4”D x 4”H) and circular shaped frosted glass holder with raised rim (5-1/2”D x 1/2”H) decorated with a wreath of artificial fabric leaves and red painted styrofoam berries attached to a ring of paper-wrapped metal wire (approx. 5-1/2”D). The item is retail packed in a red or green plastic mesh bag tied with red or green ribbon. The candle is said to consist of approx. 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set.

The applicable subheading for the pillar shaped candle with glass holder in mesh bag tied with ribbon will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty is free.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0162.

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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.


Robert B. Swierupski
National Commodity

Previous Ruling Next Ruling

See also: