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 Canada.
NY E86032 August 23, 1999 LA-2-34:RR:NC:SP:236 E86032 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sharon Wong Premier Candle Corp. 1255 Fewster Drive Mississauga, ON L4W 1A3 Canada RE: The tariff classification of candles from Canada. Dear Ms. Wong: In your letter dated August 16, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Gibson Botanical Candle is a scented white colored pillar candle that measures approximately 4" in height and 4" in diameter. The candle is decorated on its side with six orange slices, underneath the wax, encircling the candle. 2. Zellers Jelly Fruits Candle is a scented white colored candle that measures approximately 4" in height and 4" in diameter. Underneath its wax, the candle is decorated with numerous yellow and green colored wax cubes of varying sizes. The applicable subheading for the above described 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. Candles made in Canada are not the subject of an antidumping duty order at this time. 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