A86137 A8 Ruling Active

The tariff classification of a wood wind mill candle tower from China.

Issued September 5, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is identified as Item# 96528, Christmas Wood Wind Mill Candle Tower. It is designed to look like a three tier tower. This item is composed of wood, except for the metal candle holders. It is colored white, blue, red, green, black, yellow and tan. The candles are not included with the tower. Each tier is decorated with miniature wood figures of people, angels and animals. A round rotating platform is located on the top of the first two tiers. Candle holders can be attached to the base of the tower and a propeller can be attached to the top of the tower. When the lighted candles are placed in the metal candle holders, the heat from the flame will cause the propeller to turn and rotate the platform. This item has been ruled to be traditionally associated with Christmas festivities.

CBP rationale

The applicable subheading for the wood wind mill candle tower will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY A86137 September 5, 1996 CLA-2-95:RR:NC:TP:343 A86137 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. Michael Rosbach Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wood wind mill candle tower from China. Dear Mr. Rosbach: In your letter dated August 2, 1996, you requested a tariff classification ruling. The submitted sample is identified as Item# 96528, Christmas Wood Wind Mill Candle Tower. It is designed to look like a three tier tower. This item is composed of wood, except for the metal candle holders. It is colored white, blue, red, green, black, yellow and tan. The candles are not included with the tower. Each tier is decorated with miniature wood figures of people, angels and animals. A round rotating platform is located on the top of the first two tiers. Candle holders can be attached to the base of the tower and a propeller can be attached to the top of the tower. When the lighted candles are placed in the metal candle holders, the heat from the flame will cause the propeller to turn and rotate the platform. This item has been ruled to be traditionally associated with Christmas festivities. The applicable subheading for the wood wind mill candle tower will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other, other. The rate of duty will be free. 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 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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