U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-10 · Updates real-time
The tariff classification of a wax-filled resin-topper glass jar candle from China.
NY I82559 May 31, 2002 CLA-2-34:RR:NC:SP:237 I82559 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a wax-filled resin-topper glass jar candle from China. Dear Ms. Wierbicki: In your letter dated May 28, 2002, on behalf of Avon Products Inc., you requested a tariff classification ruling. Item No. PP239231 Carousel Collectible Candle consists of a scented blue-colored wax candle poured in a clear glass jar, measuring approximately 2-7/8 inches in height by 4 inches in diameter, with a fitted foam-plastic stopper lid topped with a painted polyresin figure of a carousel horse. The candle is said to consist of 55 percent stearin wax and 45 percent paraffin wax. Your sample is being returned. The applicable subheading for the wax-filled resin-topper glass jar candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106. 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division