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D860671999-01-12New YorkClassification

The tariff classification of candles from China.Dear Mr. Chong:

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

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 Mr. Chong:

Ruling Text

NY D86067 January 12, 1999 CLA-2-34:RR:NC:SP:236 D86067 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Kevin Chong Uni-King Marketing Inc. 2770 Steeles Ave. W., Unit 3 Concord, Ontario, L4K 4N5 RE: The tariff classification of candles from China. Dear Mr. Chong: In your letter dated December 17, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #16C49 is a candle molded in the shape of a Santa, an elf, and presents. The candle measures approximately 8" tall and 3 1/4" in diameter at its base. 2. Item #16C55 is a candle molded in the shape of a Santa and a box of presents. The candle measures approximately 8" tall and 2 6/8" at its widest width and 3" in depth. 3. Item #16C54 is a candle molded in the shape of a snowman standing next to a small tree. 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. The DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a numeral, 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