CLA-2-34:OT:RR:NC:N4:415
Bijun Yan
BBYAN, LLC
7828 128th Avenue NE
Kirkland, WA 98033
RE: The tariff classification of a beeswax candle from China
Dear Ms. Yan:
In your letter dated June 20, 2024, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described in your submission as an aromatic candle made wholly from bee wax. The candle is in the three-dimensional shape of a flower with molded pink petals. It includes a wick made of flat cotton threads interwoven with paper threads. The candle measures 6.7 inches by 9 inches by 4 inches. Per your submission, it will be available in various colors and is intended for e-commerce sale within the United States.
You state that the candle will be imported with a paper packaging box. This office notes that when the box and candle are imported together, the box will be classified with the candle and will not need to be classified separately, see General Rule of Interpretation 5(b).
The applicable subheading for this candle 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.
As this candle is from China, if the wax contains any measurable amount of petroleum, it may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China, case A-570-504. 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 (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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