815376 81 Ruling Active

The tariff classification of a decorated candle snuffer from the Philippines

Issued October 27, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is item number 15075-7, a Santa Claus candle snuffer. It is made of base metal with a wooden handle, and has a twine loop for hanging. The candle snuffer is approximately 12 inches long and colorfully painted. It depicts Santa Claus with his bag of gifts climbing down a chimney on a roof. The handle is decorated with gold stars and moons.

CBP rationale

The applicable subheading for the Santa Claus candle snuffer will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other.

Full text

NY 815376 October 27, 1995 CLA-2-83:R:N4:113 815376 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Jennifer Lorentz Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a decorated candle snuffer from the Philippines Dear Ms. Lorentz: In your letter dated September 28, 1995, you requested a tariff classification ruling. The merchandise is item number 15075-7, a Santa Claus candle snuffer. It is made of base metal with a wooden handle, and has a twine loop for hanging. The candle snuffer is approximately 12 inches long and colorfully painted. It depicts Santa Claus with his bag of gifts climbing down a chimney on a roof. The handle is decorated with gold stars and moons. The applicable subheading for the Santa Claus candle snuffer will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 4 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the statute is renewed. This ruling is being issued under the provisions of Section 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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