U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$78.7M 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 2026-05-02 · Updates monthly
The tariff classification of a palm oil wax blend candle from China.
NY G86761 February 2, 2001 CLA-2-34:RR:NC:SP:237 G86761 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Edward Wang Silk Road Gifts 1250 Broadway, 15th Floor New York, New York 10001 RE: The tariff classification of a palm oil wax blend candle from China. Dear Mr. Wang: In your letter dated January 30, 2001, you request a tariff classification ruling. The sample that you submit, Item #K95028BU, Palm Oil Wax Blend Candle, is a white colored pillar candle that measures approximately 3” in height and 3” in diameter. You state that the candle is made of 55% palm oil wax and 45% paraffin wax. The applicable subheading for Item #K95028BU, Palm Oil Wax Blend Candle, 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. Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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