Candles tapers (including ball or coiled tapers) etc. are usually made of tallow stearin paraffin wax or other waxes.

The heading covers these goods whether or not coloured perfumed decorated etc.

The heading also covers night lights fitted with a float.

The heading excludes :

(a)Anti-asthmatic candles (heading 30.04).

(b)Wax matches or vestas (heading 36.05).

(c)Sulphur-treated bands wicks and candles (heading 38.08).