The tariff classification of candle holders and Christmas and decorative metal articles from Taiwan and China.
Issued March 26, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.3000, 8306.29.0000, 9405.50.4000, 9505.10.2500
Product description
The subject merchandise, based on the pictures submitted, consists of the following articles: a) a metal candle holder, item number 817-03, which measures approximately 7 inches high by 6 inches wide by 2 inches deep and possesses a flat, spherical- shaped base onto which is welded a pumpkin-shaped framework. On the top of this figure, there is a holder that is designed to contain a candle (not included). b) a metal candle holder, item number 817-02, which measures about 13 by 13 by 5 inches. It features a two-footed iron holder with a round-shaped band that contains a circular-shaped glass vessel for holding a candle (not included). The glass vessel, measuring about 1 1/4 inches high with a top diameter of 1 3/8 inches, is situated in front of an arched pumpkin-like framework. c) a metal manger tabletop, item number 420-16, which measures approximately 15 by 16 by 4 inches. It features a nativity scene that depicts two-dimensional iron frameworks of Joseph and Mary with a flat pedestal in the crib between them. It also possesses metal bars delineating the manger’s framework and a base of flat bars for stabilizing the manger. It is noted that a lit candle may be placed on the pedestal for enhancing the item’s decorative features. d) a metal star luminary, item number 420-18, which measures nearly 11 inches high by 12 inches wide by 11 inches deep. It depicts a star-shaped framework of flat iron pieces with an interior base for holding an optional lit candle to enhance its decorative features. e) a metal Christmas tree luminary, item number 420-31, which measures approximately 11 by 7 by 6 inches. It depicts the framework of a Christmas tree with an interior flat base for holding an optional lit candle to enhance its decorative features.
CBP rationale
an optional lit candle to enhance its decorative features. e) a metal Christmas tree luminary, item number 420-31, which measures approximately 11 by 7 by 6 inches. It depicts the framework of a Christmas tree with an interior flat base for holding an optional lit candle to enhance its decorative features. The applicable subheading for the metal candle holders, item numbers 817-02 and 817-03, 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 percent ad valorem. The applicable subheading for the metal manger tabletop, item number 420-16, will be 9505.10.3000, HTS, which provides for articles of Christmas festivities...nativity scenes and figures thereof. The rate of duty will be free. The appropriate subheading for the metal Christmas tree luminary, item number 420-31, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities...other Christmas ornaments. The rate of duty will be free. The appropriate subheading for the metal star luminary, item number 420-18, will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal...other. The rate of duty will be free.
Full text
NY D88854 March 26, 1999 CLA-2-94:RR:NC:2:227 D88854 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9505.10.3000; 9505.10.2500; 8306.29.0000 Ms. Lisa Chastain Fritz Companies, Inc. 3930 W. 29th St., S Ste. #5 Wichita, KS 67217 RE: The tariff classification of candle holders and Christmas and decorative metal articles from Taiwan and China. Dear Ms. Chastain: In your letter dated February 26, 1999, on behalf of The Hayes Company, you requested a tariff classification ruling. The subject merchandise, based on the pictures submitted, consists of the following articles: a) a metal candle holder, item number 817-03, which measures approximately 7 inches high by 6 inches wide by 2 inches deep and possesses a flat, spherical- shaped base onto which is welded a pumpkin-shaped framework. On the top of this figure, there is a holder that is designed to contain a candle (not included). b) a metal candle holder, item number 817-02, which measures about 13 by 13 by 5 inches. It features a two-footed iron holder with a round-shaped band that contains a circular-shaped glass vessel for holding a candle (not included). The glass vessel, measuring about 1 1/4 inches high with a top diameter of 1 3/8 inches, is situated in front of an arched pumpkin-like framework. c) a metal manger tabletop, item number 420-16, which measures approximately 15 by 16 by 4 inches. It features a nativity scene that depicts two-dimensional iron frameworks of Joseph and Mary with a flat pedestal in the crib between them. It also possesses metal bars delineating the manger’s framework and a base of flat bars for stabilizing the manger. It is noted that a lit candle may be placed on the pedestal for enhancing the item’s decorative features. d) a metal star luminary, item number 420-18, which measures nearly 11 inches high by 12 inches wide by 11 inches deep. It depicts a star-shaped framework of flat iron pieces with an interior base for holding an optional lit candle to enhance its decorative features. e) a metal Christmas tree luminary, item number 420-31, which measures approximately 11 by 7 by 6 inches. It depicts the framework of a Christmas tree with an interior flat base for holding an optional lit candle to enhance its decorative features. The applicable subheading for the metal candle holders, item numbers 817-02 and 817-03, 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 percent ad valorem. The applicable subheading for the metal manger tabletop, item number 420-16, will be 9505.10.3000, HTS, which provides for articles of Christmas festivities...nativity scenes and figures thereof. The rate of duty will be free. The appropriate subheading for the metal Christmas tree luminary, item number 420-31, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities...other Christmas ornaments. The rate of duty will be free. The appropriate subheading for the metal star luminary, item number 420-18, will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal...other. The rate of duty will be free. 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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