Base
8575161990-11-20New YorkClassification

The tariff classification of a "48 inch Garden Torch" candlefrom 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

35 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-17 · Updates real-time

Summary

The tariff classification of a "48 inch Garden Torch" candlefrom China.

Ruling Text

NY 857516 Nov 20 1990 CLA-2-34:S:N:N1:236 857516 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bruce Moco Purchasing Agent Trade Associates Group Ltd. 1730 West Wrightwood Chicago, IL 60614 RE: The tariff classification of a "48 inch Garden Torch" candle from China. Dear Mr. Moco: In your letter dated October 22, 1990, you requested a tariff classification ruling. The prospective import is a 48 inch torch consisting of a bamboo stick around which a cotton wick has been wrapped. The wick and the stick are then dipped several times in paraffin wax. The torch is used in backyard and beach events. The applicable subheading for the torch 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 5.8 percent ad valorem. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax- filled containers are subject to the Antidumping Duty Order on petroleum-wax candles from China. For a scope of inclusion ruling regarding the "Garden Torch" candles, please write to: the Department of Commerce, Deputy Assistant Secretary for Compliance -Import Administration, Room 3069, Washington, D.C. 20230. 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