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The tariff classification of candleholders from Canada and candles from China.
Issued November 20, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C81574 (November 20, 1997)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
It consist of a hydrostone candleholder shaped to depict an angel and three 5 inch household candles. The holder is made in Canada and the candles are made in China. The essential character of the set is imparted by the candleholder. Based on the size, the 5 inch household candles are not subject to the Antidumping Duty order on petroleum wax candles from China.
CBP rationale
The applicable subheading for this candleholder set with candles 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 C81574 November 20, 1997 CLA-2-94:RR:NC:2:227 C81574 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Joshua Bloomfield Tower Group International 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of candleholders from Canada and candles from China. Dear Mr. Bloomfield: In your letter dated November 6, 1997, on behalf of United Design, you requested a tariff classification ruling. The sample is being returned as you requested. The sample submitted is referred to as a Candlelight Gift Basket that is packed ready for retail sale as a set. It consist of a hydrostone candleholder shaped to depict an angel and three 5 inch household candles. The holder is made in Canada and the candles are made in China. The essential character of the set is imparted by the candleholder. Based on the size, the 5 inch household candles are not subject to the Antidumping Duty order on petroleum wax candles from China. The applicable subheading for this candleholder set with candles 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, Robert B. Swierupski Director, National Commodity Specialist Division
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