Base
G808692000-08-09New YorkClassification

The tariff classification of candles from China.

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

Cross-Source Intelligence

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 2026-04-29 · Updates monthly

Summary

The tariff classification of candles from China.

Ruling Text

NY G80869 August 9, 2000 CLA-2-34:RR:NC:SP:237 G80869 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 candles from China. Dear Mr. Epstein: In your letter dated August 8, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling. You submit the following samples: PP #1003254, Summer Fruit Candles (Apple, Orange, Pear), consists of a red colored scented candle molded in the shape of an apple that measures approximately 2-3/4" in diameter, an orange colored scented candle molded in the shape of an orange that measures approximately 3-3/8" in height and 2-3/4" in diameter, and a green colored candle molded in the shape of a pear that measures approximately 3-3/8" in height and 2-7/8" in diameter. PP #1003653, Round Animal Print Candle, is a scented pillar candle that measures approximately 3" in height and 3" in diameter and is decorated with a yellow, orange and black colored animal print design. PP #1003655, Decorative Gourd Shape Candle--Flat Oval, is a yellow colored scented candle molded in the shape of an oval that measures approximately 1-3/4" in height x 3-1/2" in width x 5-1/2" in length. The applicable subheading for the above described 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 #1003653, Round Animal Print Candle, is within the scope of the antidumping duty order. PP #1003254, Summer Fruit Candles (Apple, Orange, Pear), and PP #1003655, Decorative Gourd Shape Candle--Flat Oval, 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