E87267 E8 Ruling Active

The tariff classification of candleholders from China.

Issued October 21, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It features a circular-shaped top opening, measuring about 2 inches in diameter by 2 3/8 inches in depth, that is designed to accommodate a fitted votive candle that measures nearly 1 7/8 inches in height. The holder possesses the word “NOEL” that is spelled out with a letter on each side. The essential character of the set is imparted by the candleholder.

CBP rationale

The applicable subheading for this candleholder set, item number ST-54054, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other.

Full text

NY E87267 October 21, 1999 CLA-2-94:RR:NC:2:227 E87267 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of candleholders from China. Dear Mr. Kelly: In your letter dated September 17, 1999, on behalf of Fine Arts Marketing, Inc., you requested a tariff classification ruling. The sample submitted is a candleholder set, item number ST-54054, which consists of a square-shaped glass candleholder that measures approximately 2 ¾ inches high by 2 ½ inches across its top portion. It features a circular-shaped top opening, measuring about 2 inches in diameter by 2 3/8 inches in depth, that is designed to accommodate a fitted votive candle that measures nearly 1 7/8 inches in height. The holder possesses the word “NOEL” that is spelled out with a letter on each side. The essential character of the set is imparted by the candleholder. The applicable subheading for this candleholder set, item number ST-54054, 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. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Act on petroleum-wax candles from China. In our opinion, the fitted candle included in the above-described set is within the scope of the antidumping duty order. 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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