Base
D856751999-01-12New YorkClassification

The tariff classification of candles from China.Dear Ms. Bolton:

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

Compare All →

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.Dear Ms. Bolton:

Ruling Text

NY D85675 January 12, 1999 CLA-2-34:RR:NC:SP:236 D85675 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anna Bolton Uni-King 2770 Steeles Ave. W., Unit #3 Concord, Ontario, L4K 4N5 RE: The tariff classification of candles from China. Dear Ms. Bolton: In your letter dated December 14, 1998, you requested a tariff classification ruling. Samples submitted with your letter are as follows: Item nos. 16C32 and 16C41 are sphere shaped candles molded to resemble Christmas ornaments that are hung from a Christmas tree. Item no. 16C32 is gold colored with a silver stripe and a molded textured design. It measures approximately 4" in diameter. Item no. 16C41 consists of 6 different colored candles measuring approximately 2" in diameter, packed 4 of each color, 24 candles per tray. Item no. 16C2 is a candle molded in the shape of a snowman measuring approximately 4" tall and 2 3/4" at its base. The applicable subheading for the above described samples 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 Free. 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 addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal, a numeral, or a sphere, are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, the samples are 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