Base
E809811999-05-03New YorkClassification

The tariff classification of candles from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

Compare All →

Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time

Summary

The tariff classification of candles from China.

Ruling Text

NY E80981 May 3, 1999 CLA-2-34:RR:NC:SP:236 E80981 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sharon Wong Premier Candle Corporation 1255 Fewster Drive Mississauga, ON L4W 1A3 Canada RE: The tariff classification of candles from China. Dear Ms. Wong: In your letter dated April 19, 1999, you requested a tariff classification ruling. The submitted samples are as follows: 1. “Scented Fireplace RectangCandle” is a peach colored paraffin candle molded in the shape of a brick and measures approximately 2-1/4" in height by 3-1/4" in width by 15" in length. The candle has seven cotton wicks and is shrink-wrapped. 2. “Scented Oval Shape Pillar Candle” is a dark green colored paraffin pillar candle that is oval in shape when viewed from above. It measures approximately 6-1/2" in height and 3" across its widest point and is shrink-wrapped. 3. “Bamboo Shape Green Candle” is a light green colored paraffin wax candle molded in the shape of a bamboo stalk. It measures approximately 9" in height and 2" in diameter and is shrink-wrapped. 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 also determined that candles molded in the shape of certain recognizable objects, such as a bamboo stalk, are not within the scope of the antidumping duty order. In our opinion, the “Scented Oval Shape Pillar Candle” is within the scope of the antidumping order. The “Scented Fireplace RectangCandle” and the “Bamboo Shaped Green Candle” are not within the scope of the antidumping 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division