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The tariff classification of a candle holder and candle from Taiwan.
Issued September 9, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E86892 (September 9, 1999)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
The item measures approximately 3 5/8 inches in height and has an opening measuring approximately 2 3/4 inches. The holder will be imported and sold with a scented square-shaped candle measuring approximately 1 7/8 inches in diameter by 2 1/2 inches in height.
CBP rationale
The applicable subheading for the candle holder and candle will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings.
Full text
NY E86892 September 9, 1999 CLA-2-94:RR:NC:2:227 E86892 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza New York, NY 10036-8901 RE: The tariff classification of a candle holder and candle from Taiwan. Dear Mr. Epstein: In your letter dated September 2, 1999, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a cube-shaped candle holder composed of a glass interior covered by an outer layer of wax approximately 3/8 of an inch thick and featuring floral pattern designs. The item measures approximately 3 5/8 inches in height and has an opening measuring approximately 2 3/4 inches. The holder will be imported and sold with a scented square-shaped candle measuring approximately 1 7/8 inches in diameter by 2 1/2 inches in height. The applicable subheading for the candle holder and candle will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings. 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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