E85561 E8 Ruling Active

The tariff classification of candleholders from China.

Issued August 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The top portion is supported by a vertical metal rod that is affixed to a round-shaped metal base which measures nearly 3 3/4 inches in diameter. There are 2 three-dimensional polyresin figurines, beneath the holder and attached to the base, that depict a small boy inserting the final twig-like arm onto his seasonally attired snowman.

CBP rationale

a candle (not included), that measures nearly 3 ¾ inches in diameter. The top portion is supported by a vertical metal rod that is affixed to a round-shaped metal base which measures nearly 3 3/4 inches in diameter. There are 2 three-dimensional polyresin figurines, beneath the holder and attached to the base, that depict a small boy inserting the final twig-like arm onto his seasonally attired snowman. The applicable subheading for this candleholder, style number 31669, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

Full text

NY E85561 August 25, 1999 CLA-2-94:RR:NC:2:227 E85561 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 candleholders from China. Dear Ms. Clarke: In your letter dated July 30, 1999, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is referred to as the “Snowman Tree Pedestal Candleholder” (style number 31669), which measures approximately 7 ¼ inches high and features a round-shaped metal top, for holding a candle (not included), that measures nearly 3 ¾ inches in diameter. The top portion is supported by a vertical metal rod that is affixed to a round-shaped metal base which measures nearly 3 3/4 inches in diameter. There are 2 three-dimensional polyresin figurines, beneath the holder and attached to the base, that depict a small boy inserting the final twig-like arm onto his seasonally attired snowman. The applicable subheading for this candleholder, style number 31669, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →