B84492 B8 Ruling Active

The tariff classification of candleholders from China.

Issued May 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

They consist of Halloween-like figures, measuring about 4 inches high, which depict a witch stirring a kettle, a comical ghost standing near a tree stump and a skeleton embracing a jack-o'-lantern. It is noted that the kettle, tree stump and jack-'o-lantern possess top cutouts that are designed for the insertion of a tealite candle (not imported with these items).

CBP rationale

The applicable subheading for these Halloween-like candleholders, model number 972274, 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 B84492 May 15, 1997 CLA-2-94:RR:NC:2: 227 B84492 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of candleholders from China. Dear Ms. Aldinger: In your letter dated April 18, 1997, you requested a tariff classification ruling. The samples submitted consist of candleholders which are known as the "Halloween Polyresin Votive Cups" (model number 972274). They consist of Halloween-like figures, measuring about 4 inches high, which depict a witch stirring a kettle, a comical ghost standing near a tree stump and a skeleton embracing a jack-o'-lantern. It is noted that the kettle, tree stump and jack-'o-lantern possess top cutouts that are designed for the insertion of a tealite candle (not imported with these items). The applicable subheading for these Halloween-like candleholders, model number 972274, 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 6.6 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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