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The tariff classification of a wall sconce from Taiwan.
Issued June 3, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C88344 (June 3, 1998)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
It possesses a semicircular-shape platform, emanating from the bottom portion, which measures about 4 1/4 inches by 3 inches and features a wooden holder with a glass hurricane-like vessel and candle. It also has a heart-shape mirror, measuring nearly 5 1/4 inches long, which runs along the frontal midsection of the wall sconce and serves to reflect the illuminated candle. It has been determined that the essential character of this composite article is the sconce.
CBP rationale
The applicable subheading for the wooden wall sconce 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 C88344 June 3, 1998 CLA-2-94:RR:NC:2:227 C88344 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Kim Young BDP Int'l., Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of a wall sconce from Taiwan. Dear Ms. Young: In your letter dated May 19, 1998, on behalf of Meijer, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted consists of a plaque-like wooden wall sconce, item number 912307, which measures approximately 12 inches long by 5 inches wide. It possesses a semicircular-shape platform, emanating from the bottom portion, which measures about 4 1/4 inches by 3 inches and features a wooden holder with a glass hurricane-like vessel and candle. It also has a heart-shape mirror, measuring nearly 5 1/4 inches long, which runs along the frontal midsection of the wall sconce and serves to reflect the illuminated candle. It has been determined that the essential character of this composite article is the sconce. The applicable subheading for the wooden wall sconce 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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