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I852042002-08-28New YorkClassification

The tariff classification of candles from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time

Summary

The tariff classification of candles from China.

Ruling Text

NY I85204 August 28, 2002 CLA-2-95:RR:NC:SP:225 I85204 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.90.6000 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of candles from China. Dear Mr. Shostak: In your letter dated August 9, 2002, you requested a tariff classification ruling. You submitted the following samples: Item #6153540, Easter Tealight Candles, consists of a set of three tealight candles that each measures approximately 1-1/2 inches in height and 1-1/4 inches in diameter in aluminum containers that measure approximately ¾ inch in height and 1-1/2 inches in diameter. One candle is molded in the shape of a colored egg, one candle is molded in the shape of a three-dimensional white rabbit head, and one candle is molded in the shape of a yellow chick. The candles are packaged together in a rectangular cardboard box and shrink wrapped, bur are not a set for Customs’ purposes. Item #6153530, Easter Floating Candles, consists of a set of three candles molded in the shapes of a chick emerging from a colored egg, a colored egg, and a standing white rabbit with carrot and wearing blue trousers, respectively. The candles are packaged together on a hanging blister card marked “Easter Floating Candles.” Item #6153510, 12 Mini Sugar Easter Egg Candles, consists of 12 colored egg shaped candles coated with a sugar-like glitter. Each candle measures approximately 1-1/4 inches in height and 7/8 inches in diameter. The candles are packaged in a cube shaped acetate box tied with a blue fabric ribbon. The applicable subheading for the rabbit head candle and chick candle of Item #6153540, Easter Tealight 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. The applicable subheading for the colored egg candle of Item #6153540, Easter Tealight Candles, Item #6153530, Easter Floating Candles, and Item #6153510, 12 Mini Sugar Easter Egg Candles, will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division