E89667 E8 Ruling Active

The tariff classification of candleholder sets from China.

Issued December 1, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The tariff classification of candleholder sets from China.

CBP rationale

The applicable subheading for these candleholder sets 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 E89667 December 1, 1999 CLA-2-94:RR:NC:2:227 E89667 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Lynda L. Stickney Pier 1 Imports (U.S.), Inc. 301 Commerce St., Ste. 600 Fort Worth, TX 76161 RE: The tariff classification of candleholder sets from China. Dear Ms. Stickney: In your letter dated November 4, 1999, you requested a tariff classification ruling. The subject merchandise, based on the information submitted, consists of the following candleholder sets: 1) SKU numbers 1813469, 1813471 and 1813484, which are made up of square-shaped black iron holders that measure approximately 6 ½ inches square by 4 ½ inches high. These holders will contain square-shaped candles that measure about 6 inches square by 6 inches high. 2) SKU number 1813506, which is made up of a black iron holder, measuring approximately 9 ¼ inches long by 6 ½ inches wide by 10 inches high, that is designed to contain a square-shaped ivory-colored candle measuring nearly 4 inches square by 4 inches high. 3) SKU number 1813519, which is made up of a square-shaped black iron holder, measuring approximately 5 ½ inches square by 2 ¼ inches high, that will contain a square-shaped candle measuring nearly 4 inches square by 4 inches high. 4) SKU number 1813521, which is made up of a black iron holder, measuring approximately 9 ½ inches long by 5 ¾ inches wide by 1 5/8 inches high, that will contain a rectangular-shaped candle measuring nearly 8 inches long by 4 inches wide by 3 ¼ inches high. 5) SKU number 1813547, which is made up of a black iron holder, measuring approximately 16 ½ inches long by 4 ½ inches wide by 2 5/8 inches high, that will contain a rectangular-shaped candle measuring 15 ½ inches long by 3 inches wide by 3 inches high. It is noted that this merchandise will be retail packed as a set with the essential character being imparted by the candleholders. The applicable subheading for these candleholder sets 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 candles included in the sets of SKU numbers 1813469, 1813471, 1813484, 1813506 and 1813519 are within the scope of the antidumping duty order, while the candles included within the sets of SKU numbers 1813521 and 1813547 are not 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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