The tariff classification of a candleholder set from China.
Issued August 28, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
It also contains a pillar candle, measuring about 4 inches in height, which is inserted into the glass holder. The pillar candle, although scented, is not designed for use only with the holder and may be used independent of the holder. It is stated that the candleholder with the pillar candle will be marketed, sold and retail packed together as a set. The essential character of the set is imparted by the glass candleholder.
CBP rationale
The applicable subheading for this candleholder with pillar candle 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 B88035 August 28, 1997 CLA-2-94:RR:NC:2: 227 B88035 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Fred M. Hall Fred Hall & Associates, Inc. P.O. Box 610867 DFW Airport, TX 75261-0867 RE: The tariff classification of a candleholder set from China. Dear Mr. Hall: In your letter dated August 6, 1997, on behalf of Ocean to Ocean, you requested a tariff classification ruling. The sample submitted is a candleholder set, referred to as the "Floating Candle," which consists of a globe-shape glass holder which measures approximately 8 inches high with a top diameter of 4 inches and features a holiday-like motif around its exterior. It also contains a pillar candle, measuring about 4 inches in height, which is inserted into the glass holder. The pillar candle, although scented, is not designed for use only with the holder and may be used independent of the holder. It is stated that the candleholder with the pillar candle will be marketed, sold and retail packed together as a set. The essential character of the set is imparted by the glass candleholder. The applicable subheading for this candleholder with pillar candle 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. 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 are subject to the Antidumping Duty order on petroleum-wax candles from China. Therefore, the value of the candle that is contained within this holder 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 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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