The tariff classification of candle holders from Mexico.
Issued March 10, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
It features a midsectional opening for the insertion of a candle (not included). You propose that this item is properly classified under subheading 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: valued over $0.30 but not over $3 each. However, since the subject article is more specifically provided for elsewhere, consideration of classification under subheading 7013.99.5000, HTS, is precluded.
CBP rationale
The applicable subheading for the glass candle holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings.
Full text
NY D88354 March 10, 1999 CLA-2-94:RR:NC:2:227 D88354 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of candle holders from Mexico. Dear Ms. Clarke: In your letter dated February 12, 1999, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a floral-shaped glass candle holder with frosted finish, style number 6122, which measures approximately 1 5/8 inches high by 6 1/2 inches at the widest point with a base diameter of 1 3/4 inches. It features a midsectional opening for the insertion of a candle (not included). You propose that this item is properly classified under subheading 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: valued over $0.30 but not over $3 each. However, since the subject article is more specifically provided for elsewhere, consideration of classification under subheading 7013.99.5000, HTS, is precluded. The applicable subheading for the glass candle holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings. The general rate of duty will be 6 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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