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 D85034 December 30, 1998 CLA-2-34:RR:NC:2:236 D85034 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Orlando Rodriguez Almacenes PITUSA P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of Candles from Hong Kong. Dear Mr. Rodriguez: In your letter dated November 25, 1998, you requested a tariff classification ruling. The samples submitted are as follows Item #H-05-F-3545 is a 3" square pillar candle, which will be sold in the following color/scent combinations: mint green/apple blossom; lavender/lavender; light blue/ freesia; turquoise/peppermint; peach/peach; pink/rose. Each candle is shink wrapped with a label. Item #H-05-F-3546 is a scented pillar candle which will be sold in the following color/scent combinations: mint green/apple blossom; lavender/lavender; light blue/ freesia; turquoise/peppermint; peach/peach; pink/rose. The candle measures approximately 6" in length and 3 in width. Each candle is shink wrapped with label. Item #H-05-F-3547 is a scented pillar candle which will be sold in the following color/scent combinations: mint green/apple blossom; lavender/lavender; light blue/ freesia; turquoise/peppermint; peach/peach; pink/rose. The candle measures approximately 9" in length and 3 in width. Each candle is shink wrapped with label. The applicable subheading for the above describe candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States,(HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be Free. 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