CLA-2-34:OT:RR:NC:N4:415
Ms. Maya Kessler
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: Tariff classification of soy wax scented candles from Vietnam.
Dear Ms. Kessler:
In your letter dated June 19, 2020, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as a three pack of soy wax scented candles, item number 1457127. Per your submission, the poured wax candles are made using a soy blended wax, essential fragrance oils, and translucent, colored glass containers. Each candle features a different scent and comes with a corresponding carved wood lid.
The applicable subheading for this three pack of soy wax scented candles, item number 1457127, 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.
If you have questions concerning these candles being subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China, case A-570-504, please note, the U.S. Department of Commerce makes those determinations. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division