The tariff classification of a candle holder and a Santa figurine from China.
Issued June 29, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.4020, 9405.50.4000
Product description
You claim that both of these articles should be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, since the essential character of the composite good, depicted by the Santa Claus figurine and candle holder (item number 97216), is considered to be imparted by the figurine portion, consideration of classification under subheading 9405.50.4000, HTS, is precluded.
CBP rationale
a bowl with a lamb at her side, noting a candle holder is situated at the back of her wings and another candle holder, in the shape of a open tree trunk, is located at her side near the lamb; b) a resin Santa Claus figurine, item number 97216, which measures about 5 1/2 inches high and depicts Santa holding a bagful of gifts at his side while a candle holder in the shape of a present is situated on his other side. You claim that both of these articles should be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, since the essential character of the composite good, depicted by the Santa Claus figurine and candle holder (item number 97216), is considered to be imparted by the figurine portion, consideration of classification under subheading 9405.50.4000, HTS, is precluded. The applicable subheading for the resin candle holder, item number 97209, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7.3 percent ad valorem. The applicable subheading for the resin Santa Claus figurine, item number 97216, will be 9505.10.4020, HTS, which provides for other articles for Christmas festivities of plastics. The rate of duty will be free.
Full text
NY 811386 June 29, 1995 CLA-2-94:S:N:N3:227 811386 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9505.10.4020 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Rd. Dept. 733IMP Hoffman Estates, IL 60179 RE: The tariff classification of a candle holder and a Santa figurine from China. Dear Ms. Smith: In your letter dated May 23, 1995, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following articles: a) a resin candle holder, item number 97209, which measures nearly 4 3/4 inches high and depicts an angel holding a bowl with a lamb at her side, noting a candle holder is situated at the back of her wings and another candle holder, in the shape of a open tree trunk, is located at her side near the lamb; b) a resin Santa Claus figurine, item number 97216, which measures about 5 1/2 inches high and depicts Santa holding a bagful of gifts at his side while a candle holder in the shape of a present is situated on his other side. You claim that both of these articles should be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, since the essential character of the composite good, depicted by the Santa Claus figurine and candle holder (item number 97216), is considered to be imparted by the figurine portion, consideration of classification under subheading 9405.50.4000, HTS, is precluded. The applicable subheading for the resin candle holder, item number 97209, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7.3 percent ad valorem. The applicable subheading for the resin Santa Claus figurine, item number 97216, will be 9505.10.4020, HTS, which provides for other articles for Christmas festivities of plastics. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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