E89723 E8 Ruling Active

The tariff classification of candleholder sets from China.

Issued December 8, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It possesses at its midsection a cylindrical-shaped glass holder, measuring about 2 inches high with top and bottom diameters of 1 ¾ inches, that contains a votive candle with wick. The essential character of the set is imparted by the candleholder.

CBP rationale

The applicable subheading for this candleholder set 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 E89723 December 8, 1999 CLA-2-94:RR:NC:2:227 E89723 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Thomas J. Garibaldi Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of candleholder sets from China. Dear Mr. Garibaldi: In your letter dated November 4, 1999, on behalf of Cobraco Mfg., Inc., you requested a tariff classification ruling. The sample submitted is a candleholder set, known as the Floating Waterlily Votive, which consists of a water lily-shaped plastic holder that measures approximately 8 ½ inches in diameter by 3 ¼ inches in height. It possesses at its midsection a cylindrical-shaped glass holder, measuring about 2 inches high with top and bottom diameters of 1 ¾ inches, that contains a votive candle with wick. The essential character of the set is imparted by the candleholder. The applicable subheading for this candleholder set 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 in noting the rate of duty will remain the same commencing in January of 2000. 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 candle included in this 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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