816213 81 Ruling Active

The tariff classification of wrought iron articles from Denmark

Issued November 9, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000, 9405.50.4000

Headings: 9405, 8306

Product description

The merchandise consists of five articles constructed of wrought iron bars with a clear lacquer finish. Your letter states that after importation, these items will be fitted with glass vessels and marketed as candleholders. However, you indicate that some of the items are also suitable for other purposes. Item number 1670-C is cylindrical in shape, 3 inches in diameter, and 4.5 inches in height. This item can hold a vase and flowers, as well as a candleholder. Item number 1220 is a circular base resting on 4 heart-shaped ornamental legs. Extending from the base are 4 small round holders. It is 11 inches in diameter and 3.5 inches in height. Item number 1220 can be used for candles, flowers, or as a trivet for hot plates. Item number 3250 resembles a chandelier, and measures 11 inches in diameter and 12 inches in height. It has 4 curved decorative arms extending from a vertical center bar. The arms have 4 round holders attached that will hold candles or flowers. There is a ring at the top of the item for hanging from a ceiling. Item number 2010 resembles a sconce. It is a heart shape from which extends a curved arm with a round holder. Item number 2010 is designed to hang on a wall and hold a candle, flowers, mirror or picture frame. Item number 1715 is a small cup on a concave plate supported by a curved arm resting on a circular base. It is 5 inches in diameter and 3.5 inches in height. It is the opinion of this office that this item will essentially be used as a candleholder, while all the other items described in this letter are of a general-use nature.

CBP rationale

The applicable subheading for item numbers 1670-C, 1220, 3250, and 2010 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other. The applicable subheading for item number 1715, the candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and light fittings of other than brass.

Full text

NY 816213 November 9, 1995 CLA-2-83:R:N4:113 816213 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9405.50.4000 Mr. Gordon Anderson Meyer Customs Brokers A Division of C.H. Robinson International, Inc 8100 Mitchell Road, Suite 200 Eden Prairie, MN 55344 RE: The tariff classification of wrought iron articles from Denmark Dear Mr. Gordon: In your letter dated October 23, 1995, on behalf of Rasmussen Import Company, you requested a tariff classification ruling. The merchandise consists of five articles constructed of wrought iron bars with a clear lacquer finish. Your letter states that after importation, these items will be fitted with glass vessels and marketed as candleholders. However, you indicate that some of the items are also suitable for other purposes. Item number 1670-C is cylindrical in shape, 3 inches in diameter, and 4.5 inches in height. This item can hold a vase and flowers, as well as a candleholder. Item number 1220 is a circular base resting on 4 heart-shaped ornamental legs. Extending from the base are 4 small round holders. It is 11 inches in diameter and 3.5 inches in height. Item number 1220 can be used for candles, flowers, or as a trivet for hot plates. Item number 3250 resembles a chandelier, and measures 11 inches in diameter and 12 inches in height. It has 4 curved decorative arms extending from a vertical center bar. The arms have 4 round holders attached that will hold candles or flowers. There is a ring at the top of the item for hanging from a ceiling. Item number 2010 resembles a sconce. It is a heart shape from which extends a curved arm with a round holder. Item number 2010 is designed to hang on a wall and hold a candle, flowers, mirror or picture frame. Item number 1715 is a small cup on a concave plate supported by a curved arm resting on a circular base. It is 5 inches in diameter and 3.5 inches in height. It is the opinion of this office that this item will essentially be used as a candleholder, while all the other items described in this letter are of a general-use nature. The applicable subheading for item numbers 1670-C, 1220, 3250, and 2010 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other. The rate of duty will be 4 percent ad valorem. The applicable subheading for item number 1715, the candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and light fittings of other than brass. The rate of duty will be 7.3 percent ad valorem. 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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