C82598 C8 Ruling Active

The tariff classification of a candleholder from India. Dear Ms. Gibson:

Issued December 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.3000

Headings: 9405

Product description

It measures approximately 15 1/2 inches in height with a 5 inch base diameter and possesses a table lamp-like shape. It also features a removable shade as well as a glass holder that is designed to be inserted into the top portion of the lamp's body. You propose that this item be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides fo other non-electrical lamps and lighting fittings. However, based on the information provided, it has been determined that the subject lamp, being of brass, is specifically provided for elsewhere, thereby precluding consideration of classification under the above subheading.

CBP rationale

The applicable subheading for this brass candleholder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings of brass.

Full text

NY C82598 December 23, 1997 CLA-2-94:RR:NC:2:227 C82598 CATEGORY: Classification TARIFF NO.: 9405.50.3000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a candleholder from India. Dear Ms. Gibson: In your letter dated December 9, 1997, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a metal candleholder, style number 601810, which is stated to be made principally of brass. It measures approximately 15 1/2 inches in height with a 5 inch base diameter and possesses a table lamp-like shape. It also features a removable shade as well as a glass holder that is designed to be inserted into the top portion of the lamp's body. You propose that this item be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides fo other non-electrical lamps and lighting fittings. However, based on the information provided, it has been determined that the subject lamp, being of brass, is specifically provided for elsewhere, thereby precluding consideration of classification under the above subheading. The applicable subheading for this brass candleholder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings of brass. The duty rate will be 5.7 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →