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 attached via a small metal rod to a polyresin snowman-like figurine that is seasonally attired with dog on sleigh, all affixed to an oval-shaped metal base which measures nearly 3 ¾ inches long. You propose that this item should be classified under subheading 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles…articles for Christmas festivities. However, since the subject article is a decorative candleholder that serves the functional role of containing a candle, it must depict a recognized festive motif in a three-dimensional representation (unlike the instant snowman depiction that merely decorates the candleholder) to be considered for classification under subheading 9505.10, HTS.
CBP rationale
a pillar-like candle (not included), that measures nearly 4 inches in diameter. The top portion is attached via a small metal rod to a polyresin snowman-like figurine that is seasonally attired with dog on sleigh, all affixed to an oval-shaped metal base which measures nearly 3 ¾ inches long. You propose that this item should be classified under subheading 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles…articles for Christmas festivities. However, since the subject article is a decorative candleholder that serves the functional role of containing a candle, it must depict a recognized festive motif in a three-dimensional representation (unlike the instant snowman depiction that merely decorates the candleholder) to be considered for classification under subheading 9505.10, HTS. The applicable subheading for this candleholder, style number 31688, 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 E85562 August 25, 1999 CLA-2-94:RR:NC:2:227 E85562 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 a pedestal-like candleholder, style number 31668, which measures approximately 4 ½ inches high and features a round-shaped metal top, for holding a pillar-like candle (not included), that measures nearly 4 inches in diameter. The top portion is attached via a small metal rod to a polyresin snowman-like figurine that is seasonally attired with dog on sleigh, all affixed to an oval-shaped metal base which measures nearly 3 ¾ inches long. You propose that this item should be classified under subheading 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles…articles for Christmas festivities. However, since the subject article is a decorative candleholder that serves the functional role of containing a candle, it must depict a recognized festive motif in a three-dimensional representation (unlike the instant snowman depiction that merely decorates the candleholder) to be considered for classification under subheading 9505.10, HTS. The applicable subheading for this candleholder, style number 31688, 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
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