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E853101999-08-11New 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

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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 2026-05-21 · Updates real-time

Summary

The tariff classification of candles from China.

Ruling Text

NY E85310 August 11, 1999 LA-2-34:RR:NC:SP:236 E85310 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 July 28, 1999, you request a tariff classification ruling. You submit the samples described below: 1. "10 Inch Heart Shaped Embossed Taper" is an ivory colored taper candle that measures approximately 10" in height and 3/4" in diameter. The candle is decorated with 16 gold outlined pink hearts molded across its surface. 2. "4 in one scented candles" consists of four strawberry scented red and pink colored candles; each molded in the shape of a 1-1/4" cube. The candles are packaged together for retail on a cardboard square and wrapped in cellophane. The applicable subheading for the 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 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 above described samples are 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