Base
N3129282020-07-15New YorkClassification

Tariff classification of scented candles from Canada.

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

5 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

Tariff classification of scented candles from Canada.

Ruling Text

N312928 July 15, 2020 CLA-2-34:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sabrina Luckman Premier Candle Corporation 960 Britannia Road East Mississauga, ON L4W5M7 Canada RE: Tariff classification of scented candles from Canada. Dear Ms. Luckman: In your letter dated July 2, 2020, you requested a tariff classification ruling. Images were provided in lieu of a sample. The products under consideration are 21-ounce, poured wax, scented candles. These candles feature four wicks, and each comes in a glass vessel with a metal lid. The two examples presented are described as “Desert Bloom” and “Coconut Orchid.” Per the provided information, the wax is made from a soy and paraffin mixture and does not contain any sulphur. The applicable subheading for these scented candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]andles, tapers and the like.” The general rate of duty is 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 at https://hts.usitc.gov/current. Your product may be subject to prohibition and recall under the laws and regulations administered by the U.S. Consumer Product Safety Commission (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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division