Base
8820851993-02-19New YorkClassification

The tariff classification of a Musical Candle 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

33 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-28 · Updates real-time

Summary

The tariff classification of a Musical Candle from China.

Ruling Text

NY 882085 February 19, 1993 CLA-2-34:S:N:N7:236 882085 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Randall Harris TRISAR 121 Old Springs Road Anaheim, CA 92808 RE: The tariff classification of a Musical Candle from China. Dear Mr. Harris: In your letter dated January 4, 1993 you requested a tariff classification ruling. The prospective imports are a Musical Candle Bear and Clown, which are approximately 2 inches long. These candles consists of a small electronic circuitry including battery, speaker, chip and heat senor wire enclosed in wax with handpainted color finishing. A plastic cap covers the wick and electronic sensor. The finished item is packaged in bubble pack. The applicable subheading for the Musical Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The duty rate will be 5.8 percent ad valorem. Figurine candles are not within the scope of the Anti-Dumping Duty Order. 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