U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$69.8M monthly imports
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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 2026-04-29 · Updates monthly
The tariff classification of spiral candles from China.
NY E83210 June 15, 1999 CLA-2-34:RR:NC:SP:236 E83210 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Diane M. Bonvissuto D. Hauser, Inc. 182-23 150th Avenue Springfield Gardens, NY 11413 RE: The tariff classification of spiral candles from China. Dear Ms. Bonvissuto: In your letter dated June 8, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item # 44232 Cool Breeze Spiral Candle is a spiral candle that measures approximately 7" in height and 3" in diameter at its base. The spirals are colored blue, green, and pale orange, and are approximately 1-1/2" in height starting at the base. 2. Item # 44259 Fruit Medley Spiral Candle is a spiral candle that measures approximately 7" in height and 3" in diameter at its base. The spirals are colored yellow, orange, and red, and are approximately 1-1/2" in height starting at the base. 3. Item # 44272 Jitterbugs Spiral Candle is a spiral candle that measures approximately 7" in height and 3" in diameter at its base. The spirals are colored blue, green, and purple, and are approximately 2" in height starting at the base. 4. Item # 44293 Hot Times Spiral Candle is a spiral candle that measures approximately 7" in height and 3" in diameter at its base. The spirals are colored orange, yellow, and purple, and are approximately 1-1/2" in height starting at the base. The applicable subheading for the Spiral 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 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 Spiral Candles described above are 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division