The tariff classification of an oil lamp holder from China.
Issued July 30, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
bamboo oil lamp holder which measures approximately 4 3/4 feet in height with a top cone-shape basket measuring 3 1/2 inches along its diameter. It is noted that the "basket area" will be utilized as the base for an oil lamp that will be inserted after importation. It also possesses a cylindrical-shape wooden snuffer, affixed via a ribbon-like string to the bottom portion of the basket, that serves to quench the flame and rest over the wick of the oil lamp, noting this snuffer can also remain outside the basket. You claim that this item should be properly classified under subheading 1401.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetable materials of a kind used primarily for plaiting. However, since the subject merchandise is more specifically provided for elsewhere, consideration of classification under the above subheading is precluded.
CBP rationale
The applicable subheading for the oil lamp holder 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 A85557 July 30, 1996 CLA-2-94:RR:NC:GI: 227 A85557 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Tina M. James World Commerce Systems, Ltd. 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of an oil lamp holder from China. Dear Ms. James: In your letter dated July 3, 1996, on behalf of Intersource, Inc., you requested a tariff classification ruling. The merchandise at issue is a bamboo oil lamp holder which measures approximately 4 3/4 feet in height with a top cone-shape basket measuring 3 1/2 inches along its diameter. It is noted that the "basket area" will be utilized as the base for an oil lamp that will be inserted after importation. It also possesses a cylindrical-shape wooden snuffer, affixed via a ribbon-like string to the bottom portion of the basket, that serves to quench the flame and rest over the wick of the oil lamp, noting this snuffer can also remain outside the basket. You claim that this item should be properly classified under subheading 1401.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetable materials of a kind used primarily for plaiting. However, since the subject merchandise is more specifically provided for elsewhere, consideration of classification under the above subheading is precluded. The applicable subheading for the oil lamp holder 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. 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
More rulings on the same tariff codes
The tariff classification of hand-painted candles from Lithuania
The tariff classification of an iron candle holder from India
The tariff classification of two glass candle holders from China
The tariff classification of a candle holder from China
The tariff classification of steel lanterns and a tabletop fountain from China
The tariff classification of a candle holder and gel clings from China
The tariff classification of a candle holder from China
The tariff classification of non-electrical table torches from China
The tariff classification of a non-electrical lamp from China
The tariff classification of a wood condleholer from India.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →