U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$78.7M monthly imports
Compare All →
Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of an angel votive candle from China.
NY E82150 May 28, 1999 CLA-2-34:RR:NC:SP:236 E82150 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of an angel votive candle from China. Dear Mr. Kelly: In your letter dated May 24, 1999, on behalf of Fine Arts Marketing, Incorporated of Yardley, Pennsylvania, you request a tariff classification ruling. The sample that you submit, Item # 1007947 Frosted Angel Votive Candle, is a vanilla spice scented white candle poured into a frosted glass holder that resembles the general outline of an angel. The glass holder measures approximately 1-1/4" in height x 3-3/4" in length x 2-1/2" at its widest point, and is packaged in a cardboard box. The applicable subheading for the 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 Free. The Department of Commerce 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 Frosted Angel Votive Candle is within the scope of the antidumping duty order on petroleum wax candles from China. 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