U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time
The tariff classification of candles from China.
NY F87407 June 5, 2000 CLA-2-34:RR:NC:SP:237 F87407 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 May 25, 2000, you request a tariff classification ruling. You submit the following samples: Item #1, Ladybug Floater, is a red colored candle molded in the shape of a ladybug with green colored eyes and white colored spots and measures approximately 1" in height x 2" in width x 3" in length. Item #2, Ladybug On Leaf Floater, is a red colored candle molded in the shape of a ladybug with black colored spots that measures approximately 1" in height x 1-1/2" in width x 2" in length. The ladybug is molded to a six pointed green colored leaf that measures approximately 1" in height x 3" in width (across its widest point) x 3-1/2" in length. Item #3, Stamped Icon Pillar, is a green colored scented concave pillar candle that measures approximately 5-1/4" in height and 3" at its widest diameter. The candle is decorated with an embossed plant design on 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 candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Item #3, Stamped Icon Pillar, is within the scope of the antidumping duty order. Item #1, Ladybug Floater, and Item #2, Ladybug On Leaf Floater, are 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