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
1 related ruling
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of a poured candle in a terra- cotta container from China.
NY D80610 August 27, 1998 CLA-2-34:RR:NC:SP:236 D80610 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 poured candle in a terra- cotta container from China. Dear Mrs. Fair: In your letter dated July 21, 1998, you requested a tariff classification ruling. The sample submitted, item #15048 - "Dolomite Terracotta Wash Cube", is a yellow-colored, citronella scented, wax candle poured into a terra-cotta container shaped like a cube measuring approximarely 3 1/2" tall, 3 1/2" wide and 3 1/2" deep. The container is decorated with a cat, moon, stars and flowers embossed into each side. The candle will be labeled as a citronella scented candle. 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. The Department of Commerce (DOC) 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 is 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
Other CBP classification decisions referencing the same tariff code.