10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E81284 E8 Ruling Active

The tariff classification of a votive candle holder from India

Issued May 12, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E81284 (May 12, 1999)

Tariff classification

HTS codes: 7418.19.2090

Headings: 7418

Product description

The holder measures approximately 3 1/2 inches high with a 2-inch diameter base. Although you describe your particular use of the article as that of a candle holder, it is actually a small, stemmed goblet made of brass and plated with tin.

CBP rationale

The applicable subheading for the article will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, of copper-zinc base alloys (brass) other.

Full text

NY E81284 May 12, 1999 CLA-2-74:RR:NC:MM:113 E81284 CATEGORY: Classification TARIFF NO.:7418.19.2090 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a votive candle holder from India Dear Ms. Gibson: In your letter dated April 23, 1999, you requested a tariff classification ruling. The sample submitted is a votive candle holder, style 31494. The holder measures approximately 3 1/2 inches high with a 2-inch diameter base. Although you describe your particular use of the article as that of a candle holder, it is actually a small, stemmed goblet made of brass and plated with tin. The applicable subheading for the article will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, of copper-zinc base alloys (brass) other. The rate of duty will be 3 percent ad valorem. Articles classifiable under subheading 7418.19.2090, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow E81284

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.