A86019 A8 Ruling Active

The tariff classification of candleholders from China.

Issued August 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It is noted that all of these articles, although possessing festive-like decorative features, are designed with top openings to contain candles for lighting purposes.

CBP rationale

The applicable subheading for the candleholders, item number 98075, 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 A86019 August 8, 1996 CLA-2-94:RR:NC:GI: 227 A86019 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of candleholders from China. Dear Ms. Smith: In your letter dated July 18, 1996, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of several resin Santa-face candleholders, item number 98075, which measure approximately 2 1/2 inches high by 2 1/2 inches wide. It is noted that all of these articles, although possessing festive-like decorative features, are designed with top openings to contain candles for lighting purposes. The applicable subheading for the candleholders, item number 98075, 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. Your inquiry does not provide enough information for us to give a classification ruling on the wooden block-like articles, item number 98052. Your request for a classification ruling should include representative samples of the wooden blocks both with and without the attachment of the Santa figurine as well as the block possessing the candle holder. 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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