U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$78.7M 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 2026-05-01 · Updates monthly
The tariff classification of candles from China.
NY E83860 July 15, 1999 CLA-2-34:RR:NC:SP:236 E83860 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of candles from China. Dear Mr. Hoffacker: In your letter dated June 23, 1999, on behalf of Consolidated Stores of Columbus, Ohio, you request a tariff classification ruling. You submit photographs described below: 1. Item #A2/WLU-24B Scented Half Moon Pillar Candle is a pillar candle molded in the shape of a half moon. The pillar measures 3-1/2" in height x 4" in width x 5" in length, and will be imported in several colors and scents. 2. Item #A2/WPS-22B Scented Star Pillar Candle is a pillar candle molded in the shape of a star. The pillar measures 3-1/2" in height by 5-1/2" across its widest point, and will be imported in several colors and scents. 3. Item #A2/WPS-8 Scented Star Pillar Candle is a pillar candle molded in the shape of a star. The pillar measures 4" in height by 2-3/4" across its widest point, and will be imported in several colors and scents. The applicable subheading for the items 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. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Item #A2/WLU-24B Scented Half Moon Pillar Candle and Item #A2/WPS-22B Scented Star Pillar Candle are not within the scope of the antidumping duty order on petroleum wax candles from China. Item #A2/WPS-8 Scented Star Pillar 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