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 candles from Hong Kong or China.
NY C86981 April 27, 1998 CLA-2-34:RR:NC:SP:236 C86981 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8100 Mitchell Road Eden Prairie, MN 55344-2231 RE: The tariff classification of candles from Hong Kong or China. Dear Mr. Anderson: In your letter dated April 16, 1998, on behalf of Uni-King Marketing Inc., you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #5G10-85, a "Leopard Skin Candle", consists of a tawny colored pillar candle made of paraffin wax with a fiber wick. It is decorated with an embossed black leopard skin pattern all around. 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 #5G15-85, a "Tiger Skin Candle", consists of a tawny colored pillar candle made of paraffin wax with a fiber wick. It is decorated with an embossed black tiger skin pattern all around. The candle measures approximately 6 inches in height by 3 inches in diameter. It is wrapped in plastic and tied at the top with a gold twist tie. The applicable subheading for the above mentioned 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, if made in 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