Base
K808922003-12-19New YorkClassification

Tariff classification of 3-dimensional figure shaped wax candles from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

22 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-27 · Updates real-time

Summary

Tariff classification of 3-dimensional figure shaped wax candles from China.

Ruling Text

NY K80892 December 19, 2003 CLA-2-34:RR:NC:SP:237 K80892 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Tina M. Beegle Mohawk Ciustoms & Shipping Corp. P.O. Box 3065 New York, New York 13220-3065 RE: Tariff classification of 3-dimensional figure shaped wax candles from China. Dear Ms. Beegle: In your letter dated December 8, 2003, on behalf of Wilcor International Inc., you requested a tariff classification ruling. Your sample is being returned. Item # GFT7001 Candle Birch Look Bear consists of a highly detailed, wood colored, 3-dimensional, log shaped wax candle (100% paraffin) with a raised cameo of a bear (approx. 7-1/2”Hx3”D). Item # GFT7005 Candle Eagle Head consists of a highly detailed, wood colored, 3-dimensional, log shaped wax candle (100% paraffin) with two 3-dimensional eagle heads, raised trees and forest scene (approx. 5”Hx3”D). The applicable subheading for the two 3-dimensional 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 the control number should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division