U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-21 · Updates real-time
The tariff classification of sphere shaped candles from China.
NY G89037 March 26, 2001 CLA-2-34:RR:NC:SP:237 G89037 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Habib Saghezi Lemon Line 213 West 35th Street New York, NY 10001 RE: The tariff classification of sphere shaped candles from China. Dear Mr. Saghezi: In your letter dated March 20, 2001, you request a tariff classification ruling. You submit the following samples: Item #PHJN566, “Blue/Green Sphere”, consists of two designs of sphere shaped candles (blue, green) that measure approximately 2” in diameter. Each candle has silver colored spirals and is wrapped in plastic with a silver colored tie. Item #PHJN594, “Yellow Sphere”, is a yellow colored candle molded in the shape of a sphere that measures approximately 3” in diameter and is wrapped in plastic with a gold colored tie. 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. 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