U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-18 · Updates real-time
The tariff classification of candles from Hong Kong.
NY C87712 June 2, 1998 CLA-2-34:RR:NC:SP:236 C87712 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Peter D. Alberdi A.J. Arango, Inc. P.O. Box 75062 Tampa, FL 33675-5062 RE: The tariff classification of candles from Hong Kong. Dear Mr. Alberdi: In your letter dated May 6, 1998, on behalf of Edward Rodriguez & Co., you requested a tariff classification ruling. The submitted samples are as follows: Sample #1 is an ivory colored pillar candle which measures approximately 6 inches in height by 6 inches in diameter. The candle has three wicks. Sample #2 is an ivory colored pillar candle which measures approximately 5 inches in height by 6 inches in diameter. The candle has three wicks. Sample #3 is a blue colored pillar candle molded in the shape of a hexagon. The candle measures approximately 4-1/2 inches in height and 3 inches across its widest point. Seashells in assorted shapes and sizes are embedded in the lower half of the candle. Sample #4 is a candle molded in the shape of a ball. The candle consists of a clear wax inner core with a multi-colored wax outer shell which is decorated with carved and raised swirl designs, a wax dolphin, and seashells. It measures approximately 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. 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