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C873911998-05-08New YorkClassification

The tariff classification of floating 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 2026-05-18 · Updates real-time

Summary

The tariff classification of floating candles from China.

Ruling Text

NY C87391 May 8, 1998 CLA-2-34:RR:NC:SP:236 C87391 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anne Ornstein Lillian Vernon Corporation 543 Main Street New Rochelle, NY 10801 RE: The tariff classification of floating candles from China. Dear Ms. Ornstein: In your letter dated April 29, 1998, you requested a tariff classification ruling. The submitted sample is a candle molded in the shape of a snowflake. It is white with sparkles and measures 3/4" in height by 2-1/2" across its widest point. The candle is intended to float in a bowl or tub and will be imported in sets of three. The applicable subheading for the above described 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 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 is not 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