Base
F850002000-03-31New 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

Compare All →

Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time

Summary

The tariff classification of candles from China.

Ruling Text

NY F85000 March 31, 2000 CLA-2-34:RR:NC:SP:237 F85000 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Carol Hagyard A.N. Deringer, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of candles from China. Dear Ms. Hagyard: In your letter dated March, 20, 2000, on behalf of Luna of Toronto, Canada, you request a tariff classification ruling. You submit the following samples: Lady Candle is a white colored pillar candle that measures approximately 8-1/2" in height and 2-1/" in diameter and is decorated with wax robed women molded to its side. The decorations cannot be removed without damage to the candle. Dragon Candle is a red colored pillar candle that measures approximately 8-1/2" in height and 2-1/2" in diameter and is decorated with wax dragons molded to its side. The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that certain novelty candles, such as figurine candles, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Dragon Candle is within the scope of the antidumping duty order. Lady Candle is not 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division