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F82072 F8 Ruling Active

The tariff classification of electrical Christmas candles from China.

Issued May 1, 2000 by U.S. Customs and Border Protection.

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F8 F82072 (May 1, 2000)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted two samples of electrical lamps in the form of candles. Item #W74C7230 is 9 ½ inches tall and is decorated with a flocked red plastic bow, three holly leaves, two berries and an artificial mini pinecone. Item #W74C7232 is 9 inches tall. It is decorated with a flocked red plastic bow, gold tinsel, an artificial pearl and two gold colored bells. The decorations are attached to the candles with pipe-cleaner type twist ties. Both candles have a gold colored metal base that is intended to resemble a candleholder, a white plastic tubular shaft that is intended to resemble a candle and a pointed glass electric bulb that is intended to resemble a flame. The items have a white plastic covered electrical cord with an on/off switch on the cord. Your samples are returned as you requested.

CBP rationale

The applicable subheading for the electrical Christmas candles will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other.

Full text

NY F82072 May 1, 2000 CLA-2-95:RR:NC:N2:222 F82072 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu ATICO International USA, Inc. P.O. Box 14388 Ft. Lauderdale, FL 33302 RE: The tariff classification of electrical Christmas candles from China. Dear Ms. Liu: In your letter dated December 27, 1999, you requested a tariff classification ruling. You have submitted two samples of electrical lamps in the form of candles. Item #W74C7230 is 9 ½ inches tall and is decorated with a flocked red plastic bow, three holly leaves, two berries and an artificial mini pinecone. Item #W74C7232 is 9 inches tall. It is decorated with a flocked red plastic bow, gold tinsel, an artificial pearl and two gold colored bells. The decorations are attached to the candles with pipe-cleaner type twist ties. Both candles have a gold colored metal base that is intended to resemble a candleholder, a white plastic tubular shaft that is intended to resemble a candle and a pointed glass electric bulb that is intended to resemble a flame. The items have a white plastic covered electrical cord with an on/off switch on the cord. Your samples are returned as you requested. The applicable subheading for the electrical Christmas candles will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other. The rate of duty will be free. 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 Alice R. Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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