U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-04 · Updates real-time
The tariff classification of Candle from Taiwan.
NY 806906 February 24, 1995 CLA-2-34:S:N:N7:236 806906 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Mona Webster Import Customs Specialist Target Stores Import Dept. CC-27Z P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of Candle from Taiwan. Dear Ms. Webster: In your letter dated February 9, 1994, you requested a tariff classification ruling. The prospective import consists of a Candle poured into a glass bowl. The glass bowl measures 2 1/8 inches high by 4 5/8 inches in diameter. The applicable subheading for the Candle 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 4.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport