U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-26 · Updates real-time
The tariff classification of a candle in a glass container from England.
NY F88790 June 30, 2000 CLA-2-34:RR:NC:SP:237 F88790 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Elizabeth Hodur Warnaco Inc. 149 Madison Avenue, 5th Floor New York, New York 10016 RE: The tariff classification of a candle in a glass container from England. Dear Ms. Hodur: In your letter dated June 22, 2000, on behalf of Penhaligon's of London, England, you request a tariff classification ruling. The sample that you submit, Penhaligon's Scented Candle In A Glass Container, consists of a purple colored scented candle poured into a votive glass container that measures approximately 3-1/2" in height and 2-1/2" in diameter. The candle is packaged in a purple and white colored square shaped cardboard box that measures approximately 3-1/4" on all sides. The glass votive container is lettered with the word Penhaligon's, as is the cardboard box. You state that that the candle will also be imported in nine other scents. Your sample is being returned as requested. The applicable subheading for Penhaligon's Scented Candle In A Glass Container 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. 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