Base
N2678782015-08-27New YorkClassification

The tariff classification of poured candles from the Dominican Republic.

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

10 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of poured candles from the Dominican Republic.

Ruling Text

N267878 August 27, 2015 CLA-2-34:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Stanley Gurewitsch Star Candle Company, LLC/ Prayer Candle Company 300 Industrial Avenue Ridgefield Park, NJ 10119 RE: The tariff classification of poured candles from the Dominican Republic. Dear Mr. Gurewitsch: In your letter undated but received on August 20, 2015, you requested a tariff classification ruling. The first sample submitted, identified as a Plain Religious Candle, item number 07102, consists of a wax-filled, cylinder-shaped clear glass container that measures approximately 8” in height x 2” in diameter. The poured wax is opaque white in color. The second sample submitted, also identified as a Plain Religious Candle, Item number 07104, is identical to 07102 except that it is red in color. The third submitted sample, identified as the Prayer Religious Sacred Heart Candle, item number 07139, consists of a wax-filled, cylinder-shaped clear glass container that measures approximately 8” in height x 2” in diameter. The poured wax is opaque white in color. There is a label on the jar that depicts religious imagery with prayers on each side. The fourth submitted sample, identified as the Prayer Religious Guadalupe Candle, item number 07123, consists of a wax-filled, cylinder-shaped clear glass container that measures approximately 8” in height x 2” in diameter. The poured wax is opaque white in color. There is a label on the jar that depicts religious imagery with prayers on each side. The applicable subheading for item numbers 07102, 07104, 07139 and 07123 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/. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division