C87836 C8 Ruling Active

The tariff classification of a candleholder set from Taiwan.

Issued May 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It has been determined that the essential character of the article 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 C87836 May 28, 1998 CLA-2-94:RR:NC:2:227 C87836 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a candleholder set from Taiwan. Dear Ms. Balice: In your letter dated May 8, 1998, you requested a tariff classification ruling. The sample submitted is a 5-sided star-shape acrylic candleholder (style number 48077), measuring approximately 1 inch in height by 2 1/2 inches across its diameter, which is designed to contain a circular-shape candle, measuring about 1 1/2 inches in diameter, with a metal base. It has been determined that the essential character of the article 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. 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 →