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E863551999-09-02New YorkClassification

The classification of two 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 2026-05-19 · Updates real-time

Summary

The classification of two candles from China.

Ruling Text

NY E86355 September 2, 1999 LA-2-34:RR:NC:SP:236 E86355 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Bob Somerville F.C. Gerlach & Co., Inc. 290 Central Avenue, Suite 105 Lawrence, NY 11559 RE: The classification of two candles from China. Dear Mr. Somerville: In your letter dated August 19, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item #P100 Pillar Shaped Magic Glowing Candle consists of a white colored pillar candle decorated with a wax layer containing multi-colored designs and measures approximately 2-1/2" in height and 1-1/2" in diameter. 2. Item #PS100 Hexagon Shaped Magic Glowing Candle consists of a white colored hexagonal shaped pillar candle decorated with multi-colored designs and measures approximately 2-1/2" in height and 2" across its widest point. 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. 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