U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time
The tariff classification of candles from China.
NY G89348 April 2, 2001 CLA-2-34:RR:NC:SP:237 G89348 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Barry La Saga Sculptor’ Contemporary Candle Co. 01-184 LeBreton Street, North Ottawa, Ontario Canada K1R 7H8 RE: The tariff classification of candles from China. Dear Mr. La Saga: In your letter dated March 21, 2001, you request a tariff classification ruling. You submit the following photographs: Mod-G001, Capsule, is a gray colored candle with six wicks and molded in the shape of an upturned half oval that measures approximately 10” in height and 8” in diameter. Mod-G002, Discreet, is a gray colored column candle molded in the shape of a split cube that measures approximately 3/4” in height x 4” in width x 5” in length. Mod-G003, Tunnel, is a brown colored candle molded in the shape of a column split into two rectangular legs that measures approximately 16” in height x 3” in width x 3” in length. Mod-G004, Joss, is a white colored column candle that measures approximately 16” in height x 2” in width x 2” in length. Mod-G005, Joss II, is a brown colored column candle molded in the shape of an upturned letter “U” with two wicks that measures approximately 10” in height x 2” in width x 6” 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. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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