CLA-2-34:OT:RR:NC:N4:415
Rick Coleman
Lumient Corporation
9600 Owensmouth Avenue
Chatsworth, CA 91311
RE: Tariff classification of a soy wax candle from China.
Dear Mr. Coleman:
In your letter dated April 16, 2025, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described as a 100 percent soy wax candle poured into a glass container
with a cotton wick. It is 3.5 inches in height and 2.8 inches in diameter.
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 3406.00.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.63, in addition to
subheading 3406.00.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3406.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 3406.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 CBP Regulations (19 CFR 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