U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of candles from China.
NY C86263 April 20, 1998 CLA-2-34:RR:NC:SP:236 C86263 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Anthony Mok Uni-King Marketing Inc. 2770 Steeles Ave. W., Unit 3 Concord, Ontario L4K 4N5 Canada RE: The tariff classification of candles from China. Dear Mr. Mok: In your letter dated April 8, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #5G10-85 consists of a gold colored pillar candle decorated with an embossed gold and black leopard skin pattern all around the candle. The candle measures 6 inches in height by 3 inches in diameter. It is wrapped in plastic and tied at the top with a gold twist tie. 2. Item #5G3 consists of a white pillar candle decorated with a silver and gold checkerboard pattern all around the candle. The candle measures approximately 4 inches in height by 4 inches in diameter. It is wrapped in plastic and tied at the top with a gold ribbon. 3. Item #16C8 consists of a gold colored pillar candle decorated with strips of gold fabric all around the candle. The candle measures approximately 3 inches in height by 4 inches in diameter. It is wrapped in plastic and tied at the top with a gold twist tie. The applicable subheading for the above described candles 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 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 our opinion, the sample candles are 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