U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$69.8M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of a star candle and holder set from China.
NY F88728 June 29, 2000 CLA-2-34:RR:NC:SP:237 F88728 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a star candle and holder set from China. Dear Mr. Hoffacker: In your letter dated June 9, 2000, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling. The sample that you submit, Item #STAR73, Star Candle And Holder Set, consists of a white colored candle with three wicks molded in the shape of a star that measures approximately 2-1/2" in height and 7" across from point to point. The candle is packaged together with a gold colored star shaped terra-cotta plate that measures approximately 1" in height and 9" across from point to point. The candle and plate are tied together with a gold colored artificial bow. The applicable subheading for Item #STAR73, Star Candle And Holder Set, 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 #STAR73, Star Candle And Holder Set, 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