United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E84353 - NY E84411 > NY E84411

Previous Ruling Next Ruling


July 15, 1999

CLA-2-34:RR:NC:SP:236 E84411

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 3406.00.0000

Ms. Nikki Adams
Dollar General Corporation
427 Beech Street
Scottsville, KY 42164

RE: The tariff classification of candles from China.

Dear Ms. Adams:

In your letter dated July 7, 1999, you request a tariff classification ruling.

You submit samples described below:

1. SKU #2-564-0127 Christmas Scene Pillar Candle is a pillar candle that measures approximately 7" in height and 3" in diameter and is imported in two styles. Style #1 features a dark blue colored candle with molded wax decorations of a multi-colored Santa Claus in a sleigh pulled by reindeer flying over a snow covered village in a night sky. The decorations cannot be removed without damage to the candle. Style #2 features a dark blue colored candle with molded wax decorations of a silver colored Santa Claus in a gold colored sleigh pulled by gold colored reindeer flying over a village with a church. The decorations cannot be removed without damage to the candle.

2. SKU #2-564-0054 Peppermint Candy Candle is a candle molded in the shape of a disc with a flattened base and a wick at the top. The candle measures approximately 3-1/4" in height x 3-1/4" wide x 1-1/4" thick. The candle is imported in three colors, blue, green, and red, paired with white, in a pinwheel design to resemble a peppermint candy.

3. SKU #2-564-0089 Christmas Taper Candle consists of a taper candle that measures approximately 10" in height and 3/4" in diameter and is imported two to a box, in four styles. Style #1 “Snowman” is a green colored taper candle with a wax snowman on a ring laminated to its side. Style #2 “Christmas Tree” is a red colored taper candle with a wax Christmas tree on a ring laminated to its side. Style #3 “Santa Claus” is a white colored taper candle with a wax Santa Claus on a ring laminated to its side. Style #4 “Poinsettia” is red colored taper candle with a wax poinsettia on a ring laminated to its side. The laminated decorations on all styles can be removed without damage to the candles.

The applicable subheading for SKU #2-564-0127 Christmas Scene Pillar Candle and SKU #2-564-0089 Christmas Taper Candle will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS) which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be Free.

The applicable subheading for SKU #2-564-0054 Peppermint Candy Candle will be 3406.00.0000, HTS, which provides for Candles, tapers and the like.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight?sided dinner candles; rounds, columns, pillars, votives; and various wax?filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, or novelty candles designed solely for use in connection with a holiday or a special event are not within the scope of the antidumping duty order. In our opinion, SKU #2-564-0127 Christmas Scene Pillar Candle and SKU #2-564-0054 Peppermint Candy Candle are not within the scope of the antidumping duty order on petroleum wax candles from China. SKU #2-564-0089 Christmas Taper Candle is within the scope of the antidumping duty order on petroleum wax candles from China.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: