E81367 E8 Ruling Active

The tariff classification of candle holders and lamp parts from Taiwan.

Issued May 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.99.4000, 9405.50.4000

Headings: 9405

Product description

It features five apertures around the upper portion of the exterior and three apertures situated on the removable lid for the emanation of candle light. b) two ceramic candlesticks, item numbers 51783 and 51782, which measure approximately 6 1/4 and 7 5/8 inches in height with flared bases of 3 1/2 and 4 inches respectively. Both possess top openings that are designed for the insertion of small candles (not included). c) a metal follower that is designed to connect a candle lamp shade with a candle holder. d) a ceramic candle lamp shade, item number 51757, which measures nearly 3 3/4 inches high with a bottom diameter of 4 7/8 inches. It is stated that the candle lamps/holders, follower and shade will be imported and sold separately from each other.

CBP rationale

The applicable subheading for the ceramic candle lamp and holders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The applicable subheading for the metal follower and ceramic lamp shade will be 9405.99.4000, HTS, which provides for other lamp parts.

Full text

NY E81367 May 14, 1999 CLA-2-94:RR:NC:2:227 E81367 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9405.99.4000 Mrs. Wynelle Spurgeon Trans-World Shipping Service, Inc. 3206 Frenchmens Road P.O. Box 795 Toledo, OH 43697-0795 RE: The tariff classification of candle holders and lamp parts from Taiwan. Dear Ms. Spurgeon: In your letter dated April 20, 1999, on behalf of Craft House Corporation, you requested a tariff classification ruling. The samples submitted consist of the following articles: a) a round-shaped ceramic candle lamp with removable lid which measures approximately 5 inches in height with an open top diameter of 3 inches and a bottom interior diameter of 2 1/8 inches for containing the candle. It features five apertures around the upper portion of the exterior and three apertures situated on the removable lid for the emanation of candle light. b) two ceramic candlesticks, item numbers 51783 and 51782, which measure approximately 6 1/4 and 7 5/8 inches in height with flared bases of 3 1/2 and 4 inches respectively. Both possess top openings that are designed for the insertion of small candles (not included). c) a metal follower that is designed to connect a candle lamp shade with a candle holder. d) a ceramic candle lamp shade, item number 51757, which measures nearly 3 3/4 inches high with a bottom diameter of 4 7/8 inches. It is stated that the candle lamps/holders, follower and shade will be imported and sold separately from each other. The applicable subheading for the ceramic candle lamp and holders 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 follower and ceramic lamp shade will be 9405.99.4000, HTS, which provides for other lamp parts...other. The 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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