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L887662006-01-23New YorkClassification

Tariff classification of three electroplated ball-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

20 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time

Summary

Tariff classification of three electroplated ball-shaped wax candles from China.

Ruling Text

NY L88766 January 23, 2006 CLA-2-34:RR:NC:SP:237 L88766 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Kim Lamberton Norman G. Jensen, Inc. 102 West Service Road Champlain, NY 12919 RE: Tariff classification of three electroplated ball-shaped wax candles from China. Dear Ms. Lamberton: In your letter dated January 12, 2006 you requested a tariff classification ruling. Items #73041R (4”D/green), #73049A (4”D/red) and #73051A9 (3”D/red) consist of ball-shaped wax candles with electroplated metallic mirror finishes decorated with gold paint and glitter. Your samples are being returned. The applicable subheading for the three electroplated ball-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 will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”). 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 shown above should be provided with the entry documents filed at the 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