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The tariff classification of candle holder sets from China.
Issued November 18, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D84168 (November 18, 1998)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
Each item possesses, at the top midsection of the sloped roof, a small metal circular-shaped holder that is designed to contain a tapered candle measuring 6 1/8 inches in length with 7/8 inch base diameter. The essential character of this merchandise is imparted by the candle holders.
CBP rationale
The applicable subheading for the candle holder sets 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 D84168 November 18, 1998 CLA-2-94:RR:NC:2:227 D84168 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Craig M. Schau Emery Customs Brokers 6940A Engle Road Middleburg, Heights, OH 44130 RE: The tariff classification of candle holder sets from China. Dear Mr. Schau: In your letter dated September 26, 1998, on behalf of Darlington Farms, you requested a tariff classification ruling. The samples submitted are candle holder sets which consist of wooden bird-like houses that measure 2 5/8 and 3 1/4 inches in height. Each item possesses, at the top midsection of the sloped roof, a small metal circular-shaped holder that is designed to contain a tapered candle measuring 6 1/8 inches in length with 7/8 inch base diameter. The essential character of this merchandise is imparted by the candle holders. The applicable subheading for the candle holder sets 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 tapered candles from China 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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