CBP Ruling C85488 — The tariff classification of candleholders from India.

Tariff classification

Headings: 9405

Product description

This glass vessel possesses a cylindrical-shape brass holder that is designed for the insertion of a candle (not included). b) item number 86040, which measures approximately 12 1/2 inches in overall length and features a spherical-shape base with a built-in candleholder, all composed of brass. Further, there is a glass hurricane-like chimney that is designed to be inserted into the base for protecting the candle (not included). c) item number 86090, which measures about 20 inches in overall length and features a brass candlestick measuring nearly 12 inches high that is designed for the insertion of a candle. It also has a bell-shape glass insert, measuring nearly 6 inches in diameter with an interior depth of 8 inches, which possesses a bottom opening that will be placed over the holder for protecting the candle (not included) and secured therein via a clip-on mechanism. It has been determined that the essential character of these candleholders, being considered composite goods, is imparted by the brass components.

CBP rationale

The applicable subheading for these brass candleholders 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 C85488 April 14, 1998 CLA-2-94:RR:NC:2:227 C85488 CATEGORY: Classification TARIFF NO.: 9405.50.3000 Ms. Joan Baumgartner O'Donnell, Byrne & Williams 20 North Wacker Drive, Ste. 1416 Chicago, IL 60606 RE: The tariff classification of candleholders from India. Dear Ms. Baumgartner: In your letter dated March 12, 1998, on behalf of Hosely International, you requested a tariff classification ruling. The samples submitted consist of the following candleholders: a) item number 86000, which measures approximately 14 inches in overall length and features a tripod- shape brass pedestal that is designed to contain a bell-shape glass vessel measuring about 6 inches in diameter with an interior depth of 6 1/4 inches. This glass vessel possesses a cylindrical-shape brass holder that is designed for the insertion of a candle (not included). b) item number 86040, which measures approximately 12 1/2 inches in overall length and features a spherical-shape base with a built-in candleholder, all composed of brass. Further, there is a glass hurricane-like chimney that is designed to be inserted into the base for protecting the candle (not included). c) item number 86090, which measures about 20 inches in overall length and features a brass candlestick measuring nearly 12 inches high that is designed for the insertion of a candle. It also has a bell-shape glass insert, measuring nearly 6 inches in diameter with an interior depth of 8 inches, which possesses a bottom opening that will be placed over the holder for protecting the candle (not included) and secured therein via a clip-on mechanism. It has been determined that the essential character of these candleholders, being considered composite goods, is imparted by the brass components. The applicable subheading for these brass candleholders 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 rate of duty 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

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