U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-28 · Updates real-time
The tariff classification of candles from China.
NY G81681 September 26, 2000 CLA-2-34:RR:NC:SP:237 G81681 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500 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 September 15, 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: #1003662, Ball Shape Rope Candle, is a red colored candle molded in the shape of a sphere that measures approximately 3-1/2" in diameter and has a texture resembling coiled rope. #1003664TE, Unscented Large Star Candle, is a gold colored candle molded in the shape of a six pointed star that measures approximately 1" in height and 6" across its widest width (from point to point). #1003663, Embossed Hollyberry Pillar, is a green colored pillar candle that measures approximately 6-3/4" in height and 3" in diameter and is decorated with holly leaves and holly berries molded to its side. The decorations cannot be removed without damage to the candle. PP #1003654, Animal Print Candle 3" Ball (Flat Top), is a candle molded in the shape of a sphere that measures approximately 3" in diameter and is decorated with an outer veneer of wax resembling a leopard print. PP #1003653, Animal Print Candle 3" Ball (Round), is a candle molded in the shape of a sphere that measures approximately 3" in diameter and is decorated with an outer veneer of wax resembling a leopard print. Your samples are being returned upon your request. The applicable subheading for #1003662, Ball Shape Rope Candle, #1003664TE, Unscented Large Star Candle, PP #1003654, Animal Print Candle 3" Ball (Flat Top), and PP #1003653, Animal Print Candle 3" Ball (Round), 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 applicable subheading for #1003663, Embossed Hollyberry Pillar, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. 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, and candles specifically designed for use only in connection with the Christmas holiday season are not within the scope of the antidumping duty order. In our opinion, #1003662, Ball Shape Rope Candle, #1003664TE, Unscented Large Star Candle, PP #1003654, Animal Print Candle 3" Ball (Flat Top), and PP #1003653, Animal Print Candle 3" Ball (Round), and #1003663, Embossed Hollyberry Pillar, 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