U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time
The tariff classification of fruit pie candles from China.
NY F87977 June 9, 2000 CLA-2-34:RR:NC:SP:237 F87977 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of fruit pie candles from China. Dear Mr. Epstein: In your letter dated June 6, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling. The sample that you submit, PP #1003256, Fruit Pie Candles, consists of three designs (raspberry, blueberry, strawberry) of candles molded in the shape of fruit filled tarts. Each candle measures approximately 1-1/2" in height x 3-1/2" in diameter. Your sample is being returned upon your request. The applicable subheading for PP #1003256, Fruit Pie Candles, 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, PP #1003256, Fruit Pie Candles (raspberry, blueberry, strawberry), 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