U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$78.7M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates monthly
The tariff classification of candles from China.
NY C87635 June 2, 1998 CLA-2-34:RR:NC:SP:236 C87635 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 May 12, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #16C48 is an ivory colored pillar candle molded in the shape of an eight point star. It measures approximately 4 inches in height by 3-1/2 inches across its widest point. The candle is decorated with a 3/4 inch wide embossed gold pattern around the base. 2. Item #16C28, "Glowing Candle", is a pillar candle decorated with an embossed floral design colored in gold, red and green. It measures approximately 3 inches in height by 2-3/4 inches in diameter. 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