Base
8109921995-06-05New YorkClassification

The tariff classification of Spherical and Mushroom Candlesfrom China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

$78.7M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

30 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of Spherical and Mushroom Candlesfrom China.

Ruling Text

NY 810992 June 5, 1995 CLA-2-34:S:N:N7:236 810992 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. John T McCann 6125 W. Fond Du Lac Avenue Milwaukee, WI 53218 RE: The tariff classification of Spherical and Mushroom Candles from China. Dear Mr. McCann: In your letter dated June 2, 1995, you requested a tariff classification ruling. The prospective imports are as follows: 1) Candle molded in the shape of a mushroom. 2) Candle molded in shape of a ball or sphere. Each of the above candles consist of a clear refined wax inner cores and a multicolored wax veneers impregnated with artist pigments. Each candle is hand made by stretching a piece of multicolored wax veneer over a clear wax core, and then formed by hand into the above shape. In our opinion, the above candles are not subject to the Anti Dumping Duties. The applicable subheading for the Candles will be 3406.00.0000, which provides for candles, tapers and the like. The rate of duty will be 4.6 percent ad valorem. The is 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 handing the transaction. Sincerely Jean F. Maguire Area Director New York Seaport