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The tariff classification of a candleholder set from Taiwan.
Issued January 22, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 881556 (January 22, 1993)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
5 inches in diameter; three candleholders extending nearly 3 inches up from its base; and a small oval-shape stand, designed to hold a glass swan-like figurine, extending nearly 3 inches up from the midsection of its base. Further, there is a textile flower ring surrounding the bottom portion of the swan and three tealight candles covered with glass globes that are securely inserted into the candleholders. It is to be noted that the essential character of this article is imparted by the metal candleholders.
CBP rationale
The applicable subheading for the swan candleholder set, item number 84295, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings.
Full text
NY 881556 January 22, 1993 CLA-2-94:S:N:N3:227 881556 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Gene Schwam Air Cargo Brokerage Company 2541 N.W. 72nd Avenue Miami, FL 33122 RE: The tariff classification of a candleholder set from Taiwan. Dear Mr. Schwam: In your letter dated December 1, 1992, on behalf of ABC Distributing, Inc., you requested a tariff classification ruling. The sample submitted is the swan candleholder set, item number 84295, which consists of a brass-plated circular centerpiece possessing a base measuring approximately 5.5 inches in diameter; three candleholders extending nearly 3 inches up from its base; and a small oval-shape stand, designed to hold a glass swan-like figurine, extending nearly 3 inches up from the midsection of its base. Further, there is a textile flower ring surrounding the bottom portion of the swan and three tealight candles covered with glass globes that are securely inserted into the candleholders. It is to be noted that the essential character of this article is imparted by the metal candleholders. The applicable subheading for the swan candleholder set, item number 84295, 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 7.6 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 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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