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C858531998-04-07New YorkClassification

The tariff classification of candles 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

28 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-17 · Updates real-time

Summary

The tariff classification of candles from China.

Ruling Text

NY C85853 April 7, 1998 CLA-2-34:RR:NC:SP:236 C85853 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Brian Loh Smartlink International Inc. 184-45 147th Avenue, Suite 102 Springfield Gardens, NY 11413 RE: The tariff classification of candles from China. Dear Mr. Loh: In your letter dated March 23, 1998, on behalf of Mega Products Inc., you requested a tariff classification ruling. The submitted samples are as follows: 1. Item # X-1184B, which consists of a black, white and gray colored scented candle molded in the shape of a clamshell. The candle measures 4-1/2" x 1-3/4" x 5". 2. Item #X-1196E, which consists of a lavender colored scented taper candle. The candle measures 9-3/4" in height by 2-1/2" across its base diameter. 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 1.2% 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 addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the sample candle item # X-1184B is not within the scope of the antidumping duty order. Item # X-1196E 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, Robert B. Swierupski Director, National Commodity Specialist Division