U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-26 · Updates real-time
The tariff classification of "Scents of Java" Floating Candle from Hong Kong
NY B89382 October 16, 1997 CLA-2-34:RR:NC:2:236 B89382 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula Reeder Lava Enterprises, Inc. 131 West 33rd Street National City, CA 91950 RE: The tariff classification of "Scents of Java" Floating Candle from Hong Kong Dear Ms. Reeder: In your letter dated September 11, 1997, you requested a tariff classification ruling. The sample submitted is a round floating candle measuring approximately 1 1/2" in height and 2 1/4" in diameter, and is packaged in plastic. Each candle will be manufactured in the Peoples Republic of China. In your literature, you indicate that the Scent of Java Floating Candles will be imported and sold in three fragrances: Irish Cream, French Vanilla and Hazelnut. The applicable subheading for the candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the sample is within the scope of the antidumping duty order. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division