Base
D806071998-08-27New YorkClassification

The tariff classification of a candle in a glass candle holder from Taiwan.

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

1 related ruling

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a candle in a glass candle holder from Taiwan.

Ruling Text

NY D80607 August 27, 1998 CLA-2-34:RR:NC:SP:236 D80607 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia PA 19154 RE: The tariff classification of a candle in a glass candle holder from Taiwan. Dear Mrs. Fair: In your letter dated July 22, 1998, you requested a tariff classification ruling. The submitted sample, item #15039 - "Frosted Glass with Raffia Tie" is a peach colored, scented, column candle in a frosted glass candle holder, measuring 2 5/8" tall and 2 1/2" in diameter. The frosted glass candle holder measures 3 3/8" tall and 2 3/4" in diameter. The candle is removable from the holder but is sold as a set tied with a raffia bow. The applicable subheading for the above described sample 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 percent 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

Related Rulings for HTS 3406.00.00.00

Other CBP classification decisions referencing the same tariff code.