U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3406.00.0000
$69.8M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
Tariff classification of three scented figure shaped wax candles from China
NY J88900 October 1, 2003 CLA-2-34:RR:NC:SP:237 J88900 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jona Robinson Hanna’s Candle Company 2700 Armstrong Avenue Fayetteville, Arkansas 72701 RE: Tariff classification of three scented figure shaped wax candles from China Dear Ms. Robinson: In your letter dated September 11, 2003 you requested a tariff classification ruling for three scented bakery type figure shaped wax candles: a yellow cupcake shaped wax candle (3-3/4”D x 2-1/2”H); a yellow fruit tart shaped wax candle (4-1/2”D x 1-1/2”H); and a brown cinnamon roll shaped wax candle (3-3/4”D x 1-3/4”H). Each candle is said to contain more than 50% petroleum and 2% percent fragrance oil. The applicable subheading for all three scented figure shaped wax candles 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 St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0162. 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 control number indicated above should be provided with entry documents filed at time 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