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E836311999-06-25New YorkClassification

The tariff classification of "Candles in Earthen Shells" from China.

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

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time

Summary

The tariff classification of "Candles in Earthen Shells" from China.

Ruling Text

NY E83631 June 25, 1999 CLA-2-34:RR:NC:SP:236 E83631 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sherry Yu Sino Pacific Customs Brokerage, Inc. 401 Broadway, Suite 501 New York, NY 10013 RE: The tariff classification of “Candles in Earthen Shells” from China. Dear Ms.Yu: In your letter dated June 18, 1999, on behalf of Shenny Enterprises, Inc. of Lodi, New Jersey, you request a tariff classification ruling. The sample that you submit is of a candle in an “earthen shell.” It consists of a blue colored scented candle poured into an earthenware cup-like white shell with painted white and blue flowers and green leaves. The shell measures approximately 3" in height and 2-1/2" in diameter. 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 sample is within the scope of the antidumping 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