Base
C876451998-05-27New YorkClassification

The tariff classification of candles from China.

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

Cross-Source Intelligence

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

Summary

The tariff classification of candles from China.

Ruling Text

NY C87645 May 27, 1998 CLA-2-34:RR:NC:SP:236 C87645 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 6, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #29-BI, "Christmas Decorative Candle", is a white pillar candle which measures approximately 2-3/4 inches in height by 2 inches in diameter. It is decorated with an embossed gold arc pattern all around. 2. "Glowing Candle" is a candle molded in the shape of a ball. The candle consists of a clear wax inner core with a white wax outer shell. It measures approximately 3 inches in diameter and is decorated with red hearts all around. 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 #29-BI, "Christmas Decorative Candle", is within the scope of the antidumping duty order. The "Glowing Candle" sample 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