A87551 A8 Ruling Active

The tariff classification of a candleholder set from China.

Issued October 10, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It is noted that each of these specters is supporting a metal holder that contains a fitted waxen taper.

CBP rationale

The applicable subheading for the candleholder set, item number 8949, 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 A87551 October 10, 1996 CLA-2-94:RR:NC:2: 227 A87551 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a candleholder set from China. Dear Mr. August: In your letter dated September 4, 1996, you requested a tariff classification ruling. The sample submitted is a candleholder set, item number 8949, which consists of a candleholder, measuring about 8 1/2 inches long, with a pumpkin-like base of polystone onto which is affixed three metal ghost-like figures. It is noted that each of these specters is supporting a metal holder that contains a fitted waxen taper. The applicable subheading for the candleholder set, item number 8949, 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. Therefore, the value of the candle contained within this set will be assessed an antidumping duty of 54.21 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

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