Base
C862931998-05-05New YorkClassification

The tariff classification of candles from from Hong Kong and China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

$69.8M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of candles from from Hong Kong and China.

Ruling Text

NY C86293 May 5, 1998 CLA-2-34:RR:NC:SP:236 C86293 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Rosy Curbelo Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of candles from from Hong Kong and China. Dear Ms. Curbelo: In your letter dated March 26, 1998, you requested a tariff classification ruling. The candles to be imported are as follows: Item #H-74-Q-8033, which consists of a scented crayon top pillar candle measuring 10" in height by 3" in diameter, colored in red or white, and shrink wrapped in plastic with a printed logo. The candle is made in Hong Kong. Item #H-74-Q-9946, which consists of a star shaped pillar candle measuring 4" in height, colored in metallic gold or silver, packaged in a polybag and tied with a red bow. The candle is made in Hong Kong. Item #H-74-Q-9949, which consists of a star shaped pillar candle measuring 6" in height, colored in red or white, packaged in a polybag and tied with a red bow. The candle is made in China. Item #H-74-Q-9381, which consists of a candle molded in the shape of Santa Claus. The candle measures 6" in height and will be imported in three styles. The candle is made in China. Item #H-74-Q-9875, which consists of a candle molded in either the shape of a star, a round shape, or a half moon, each with a teddy bear. The candle measures 3-1/2" in height and is shrink wrapped in plastic. The candle is made in China. 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 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, sample candle Item #H-74-Q-9949 is within the scope of the antidumping duty order. Items #H-74-Q-9381 and #H-74-Q-9875 are not within the scope of the antidumping duty order. Candles made in Hong Kong are not within the purview of the antidumping duty order on petroleum wax candles from China. 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