Base
8993161994-07-20New YorkClassification

The tariff classification of a Blue Dolphin 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

31 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-04 · Updates real-time

Summary

The tariff classification of a Blue Dolphin Candle from China.

Ruling Text

NY 899316 July 20, 1994 CLA-2-34:S:N:N7:236 899316 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Craig Suzuki Sanyei America Corporation 10 Second Street N.E. Riverplace Suite 108 Minneapolis, MN 55413 RE: The tariff classification of a Blue Dolphin Candle from China. Dear Mr. Suzuki: In your letter dated June 16, 1994, you requested a tariff classification ruling. The prospective import consists of a paraffin wax candle which has been molded into a Blue Dolphin design. The applicable subheading for the Blue Dolphin 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. Candles shaped in the form of identifiable objects (Blue Dolphin) are not with in 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