U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-28 · Updates real-time
The tariff classification of Birthday Candles from China.
NY 869496 January 06 1992 CLA-2-34:S:N1:236 869496 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. David P. Lang President TLC Group P.O. Box 904 St. Paul, MN 55109 RE: The tariff classification of Birthday Candles from China. Dear Mr. Lang: In your letter dated December 4, 1991, you requested a tariff classification ruling. The prospective imports consist of two clear cellophane packages each containing 4 birthday - type candles. The Department of Commerce has determined that birthday candles are excluded from the Antidumping Duty Order imposed on petroleum wax candles from China. The applicable subheading for the 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 5.8 percent ad valorem. Each package should be marked as clearly, legibly and indelibly as possible with the proper country of origin. 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