Base
E857201999-08-13New 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

$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

Summary

The tariff classification of candles from China.

Ruling Text

NY E85720 August 13, 1999 LA-2-34:RR:NC:SP:236 E85720 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 August 5, 1999, on behalf of Consolidated Stores Inc. of Columbus, Ohio, you request a tariff classification ruling. You submit the photographs described below: 1. Item #S23/10337 Unscented Pillar Candle with Daisy is a purple colored pillar candle decorated with a yellow colored wax daisy molded to its side. The candle measures approximately 3" in height and 3" in diameter and is shrink wrapped. The candle will also be imported in three other colors, two of which will have a wax heart molded to the side of the candle instead of a daisy. 2. Item #A2/WPT-8 Scented Wax Triangle Shaped Pillar Candle is a navy colored pillar candle molded in the shape of a triangle that measures approximately 3-3/4" in height x 3" in length x 3" in width. The candle is shrink wrapped and will be imported in three other colors. The applicable subheading for the above described 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 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 items 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