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 > 2001 NY Rulings > NY G84236 - NY G84334 > NY G84329

Previous Ruling Next Ruling
NY G84329




December 4, 2000

CLA-2-34:RR:NC:SP:237 G84329

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.90.6000

Mr. Ben Apolinario
Dalton International Limited
104 Delaware Ave.
Olyphant, PA 18447

RE: The tariff classification of two candles from China.

Dear Mr. Apolinario:

In your letter dated November 13, 2000, you request a tariff classification ruling.

You submit the following samples:

Item #1, 3 x 4 Round Candle W/Holiday Angel Motif, is a green colored scented pillar candle that measures approximately 4" in height and 3" in diameter and is decorated with four engraved generic trumpet blowing angels and stars. There are no symbols on this candle which dedicate the candle for use at Christmas.

Item #2, 3 x 6 Round Candle W/ Wax Chips of Jack-O-Lanterns and Black Cats, is a white colored pillar candle that measures approximately 6" in height and 3" in diameter and is decorated with jack-o'-lanterns and black cats embedded underneath the wax. The decorations cannot be removed without damage to the candle.

The applicable subheading for Item #1, 3 x 4 Round Candle W/Holiday Angel Motif, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.

The applicable subheading for Item #2, 3 x 6 Round Candle W/ Wax Chips of Jack-O-Lanterns and Black Cats, will be 9505.90.6000, (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, Item #1, 3 x 4 Round Candle W/Holiday Angel Motif, is within the scope of the antidumping duty order. Item #2, 3 x 6 Round Candle W/ Wax Chips of Jack-O-Lanterns and Black Cats, is not 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: