C85057 C8 Ruling Active

The tariff classification of a candleholder set from Taiwan.

Issued March 6, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The sample submitted is a candleholder set consisting of a tulip shaped candleholder, measuring approximately 23 inches in length, and a candle. The flower portion of the candleholder is made of glass and the stem is made of metal. The article is an in-ground candleholder used to light a walkway or garden path. The essential character of the set is imparted by the candleholder.

CBP rationale

The applicable subheading for the 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 C85057 March 6, 1998 CLA-2:94:RR:NC:2:227 C85057 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Richard Kane Centrum 231 Wilson Avenue S. Norwalk, CT 06854 RE: The tariff classification of a candleholder set from Taiwan. Dear Mr. Kane: In your letter dated March 2, 1998, you requested a tariff classification ruling. The sample submitted will be returned as requested. The sample submitted is a candleholder set consisting of a tulip shaped candleholder, measuring approximately 23 inches in length, and a candle. The flower portion of the candleholder is made of glass and the stem is made of metal. The article is an in-ground candleholder used to light a walkway or garden path. The essential character of the set is imparted by the candleholder. The applicable subheading for the 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. 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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