Base
8120231995-07-06New YorkClassification

The tariff classification of two 12" Candles from China.

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

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-06 · Updates real-time

Summary

The tariff classification of two 12" Candles from China.

Ruling Text

NY 812023 July 6, 1995 CLA-2-34:S:N:N7:236 812023 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Maria Miller MSR Imports Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of two 12" Candles from China. Dear Ms. Miller: In your letter dated June 26, 1995, you requested a tariff classification ruling. The applicable subheading for the 12" Candles 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. In our opinion, the 12" Candles are subject to the Anti- Dumping Duty of 54.21 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