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N2472642013-12-06New YorkClassification

The tariff classification of figurative candles molded in the shape of cats from China.

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

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

$78.7M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

12 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of figurative candles molded in the shape of cats from China.

Ruling Text

N247264 December 6, 2013 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Mr. Daniel P. Koval Headsup Design Company, Inc. 290 Great Barrington Road Housatonic, Massachusetts 01236 RE: The tariff classification of figurative candles molded in the shape of cats from China. Dear Mr. Koval: In your letter dated October 26, 2013 you requested a tariff classification ruling. You provided five color printouts illustrating the candles at various stages of burning for our review. Item #1 Cat Candle - Pink is described as a figurative candle molded in the shape of a cat. The candle is made from pink paraffin wax and contains a stamped aluminum frame bent in the shape of a skeleton. When the woven fabric wick is lit, as the wax melts away, the aluminum skeleton is revealed. The dimension of the candle is 6.5 inches high x 4.25 inches deep x 2.8 inches wide. Item #2 Cat Candle - Grey is described as a figurative candle molded in the shape of a cat. The candle is made from pink paraffin wax and contains a stamped aluminum frame bent in the shape of a skeleton. When the woven fabric wick is lit, as the wax melts away, the aluminum skeleton is revealed. The dimension of the candle is 6.5 inches high x 4.25 inches deep x 2.8 inches wide. The applicable subheading for Item #1 Cat Candle - Pink and Item #2 Cat Candle - Grey 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. Item #3 Cat Candle - Pink - in a Glass Jar is described as a figurative candle molded in the shape of a cat which comes inside a clear glass holder. The candle is made from pink paraffin wax and contains a stamped aluminum frame bent in the shape of a skeleton. When the woven fabric wick is lit, as the wax melts away, the aluminum skeleton is revealed. The dimension of the candle is 6.5 inches high x 4.25 inches deep x 2.8 inches wide. The dimension of the glass holder is 7 inches diameter x 8 inches high. The glass holder imparts the essential character of the set. Item #4 Cat Candle - Grey - in a Glass Jar is described as a figurative candle molded in the shape of a cat which comes inside a clear glass holder. The candle is made from pink paraffin wax and contains a stamped aluminum frame bent in the shape of a skeleton. When the woven fabric wick is lit, as the wax melts away, the aluminum skeleton is revealed. The dimension of the candle is 6.5 inches high x 4.25 inches deep x 2.8 inches wide. The dimension of the glass holder is 7 inches diameter x 8 inches high. The glass holder imparts the essential character of the set. The applicable subheading for Item #3 Cat Candle - Pink - in a Glass Jar and Item #4 Cat Candle - Pink - in a Glass Jar will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Non-electrical lamps and lighting fittings: Other: Other. The rate of duty will be 6 percent ad valorem. Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. The Order is administered by the U.S. Department of Commerce (DOC), Import Administration. The DOC has determined that three types of candles would be excluded from the scope of the order: birthday candles, utility candles, and figurine candles. The DOC has determined that birthday candles are typically small, thin, pillar-shaped candles that range from 2 inches to 3.5 inches in height, 0.18 inch to 0.25 inch in width, and packaged in quantities of 10 to 24; that birthday numerical candles are candles that are in the shape of numbers that typically range from 2 to 4 inches in height; that utility candles are typically white in color, 5 inches long, 0.75 inch in diameter, and packaged in quantities of two or more; and that a figurine candle is a candle that is in the shape of a human, animal, or deity. You may contact the DOC for a scope ruling at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148 or website: www.enforcement.trade.gov/site-index (click on “Site Index..Import Administration Website” - scroll down to “Scope Information” - click on “How to request a Scope Ruling”. (You may also click on “Petroleum Wax Candles” to view: Final scope Rulings on Petroleum Wax Candles and Sample Images, for example, the March 22, 2007 Scope Ruling finding: In the instant request, the “Bats,” “Pumpkins,” and “Ghosts” candles do not possess sufficient details to characterize them as identifiable objects when viewed from multiple angles.) Your product may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. 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 Frank Cantone at (646) 733-3038. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division