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F889202000-06-30New YorkClassification

The tariff classification of three miniature candles from England.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-26 · Updates real-time

Summary

The tariff classification of three miniature candles from England.

Ruling Text

NY F88920 June 30, 2000 CLA-2-34:RR:NC:SP:237 F88920 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 three miniature candles 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 Three Miniature Scented Candles, consists of three scented purple colored candles poured into three glass votive containers that measure approximately 2" in height and 1-7/8" in diameter at the lip, narrowing to 1-1/4" at the base. The candles are packaged together in a purple and white colored rectangular shaped cardboard box that measures approximately 2-1/2" in height x 2" in width x 6" in length. Each glass votive container is lettered with the word Penhaligon's, as is the cardboard box. You state that that the set will also be imported in eight other scents. Your sample is being returned as requested. The applicable subheading for Penhaligon's Three Miniature Scented 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. 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