The tariff classification of wax-filled ceramic candleholders fromChina.
Issued July 18, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
Upon reviewing the submitted samples and the cost breakdown of their components, it has been determined that the essential character of these articles is imparted by the ceramic candleholder.
CBP rationale
The applicable subheading for the subject candleholders containing poured candle wax, item numbers 8300, 2869, and 8500, 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 A85429 July 18, 1996 CLA-2-69:RR:NC:GI: 227 A85429 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. John T. Raia John T. Raia Customhouse Brokers One Industrial Plaza Bldg. D Valley Stream, NY 11581 RE: The tariff classification of wax-filled ceramic candleholders from China. Dear Mr. Raia: In your letter received in this office on July 2, 1996, on behalf of Enchante Slippers, Inc., you requested a tariff classification ruling. The samples submitted consist of the following wax-filled candleholders: a) a rectangular-shape ceramic covered candleholder with an exterior floral motif, item number 8300, which measures approximately 3 inches high by 3 3/4 inches at its widest point and possesses scented poured candle wax; b) a tree trunk-shape ceramic candleholder with an exterior floral motif, item number 2869, which measures approximately 3 inches long by 3 1/2 inches at its widest point and possesses scented poured candle wax; c) a ceramic candleholder, item number 8500, depicting the upper portion of a flower, with floral and butterfly motifs, which measures about 1 2/3 inches high by 5 inches at its top diameter and possesses scented poured candle wax. Upon reviewing the submitted samples and the cost breakdown of their components, it has been determined that the essential character of these articles is imparted by the ceramic candleholder. The applicable subheading for the subject candleholders containing poured candle wax, item numbers 8300, 2869, and 8500, 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 percent ad valorem. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax-filled containers, such as the ones submitted under this ruling request, are subject to the Antidumping Duty order on petroleum-wax candles from China. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter 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 George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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