The tariff classification of a candleholder set from China and Taiwan.
Issued March 25, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
It is noted that the top of the holder is recessed for the insertion of the candle, while the exterior is decorated with a bird and the letter "A" painted with a silver material. The essential character of the set is imparted by the candleholder.
CBP rationale
The applicable subheading for this candleholder set 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 C84608 March 25, 1998 CLA-2-94:RR:NC:2: 227 C84608 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Louis S. Shoichet Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd floor New York, NY 10036-8901 RE: The tariff classification of a candleholder set from China and Taiwan. Dear Mr. Shoichet: In your letter dated February 26, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample was received in a broken condition. The sample submitted, referred to as the "Touched by an Angel Candlelight" (item number PP 174117), is a candleholder set consisting of a globe-shape purple-tinted glass holder that measures approximately 3 1/2 inches in height and a tealite candle that measures about 1/2 inch in height by 1 1/2 inches in diameter. It is noted that the top of the holder is recessed for the insertion of the candle, while the exterior is decorated with a bird and the letter "A" painted with a silver material. The essential character of the set is imparted by the candleholder. The applicable subheading for this candleholder set 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 6.3 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 Act on petroleum-wax candles from China. Therefore, the value of the candle, imported from China, 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, Robert B. Swierupski Director, National Commodity Specialist Division
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