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
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-07 · Updates monthly
The tariff classification of a spiral shaped wax candle from China.
NY I88402 November 19, 2002 CLA-2-34:RR:NC:SP:237 I88402 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, Virginia 23320 RE: The tariff classification of a spiral shaped wax candle from China. Dear Mr. Grego: In your letter dated November 7, 2002, you requested a tariff classification ruling. The candle is described as a spiral shaped wax candle that measures approximately 1.5”D x 4”H and has a wax composition of 60% palm oil wax and 40% paraffin wax. The applicable subheading for the spiral shaped wax 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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division