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The tariff classification of a candleholder/planter combination from Portugal.
Issued March 1, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82955 (March 1, 2000)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
It features, along the top section of one side, four circular-shaped holders with top and bottom apertures for two different-sized candles (not included). Further, when turned upside down, there is an open top container, measuring the full-length, width and depth of the article, that is designed to function in the capacity of a planter. It has been determined that the subheading for the candleholder provides the more specific description.
CBP rationale
The applicable subheading for the ceramic candleholder/planter combination 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 F82955 March 1, 2000 CLA-2-94:RR:NC:2:227 F82955 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Laura Yeager IKEA Wholesale, Inc. Plymouth Commons 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a candleholder/planter combination from Portugal. Dear Ms. Yeager: In your letter dated February 8, 2000, you requested a tariff classification ruling. The sample submitted is a rectangular-shaped ceramic candleholder/planter combination, item number 90017143, which measures approximately 8 ¾ inches in height by 11 ½ inches in width by 3 ¾ inches in depth. It features, along the top section of one side, four circular-shaped holders with top and bottom apertures for two different-sized candles (not included). Further, when turned upside down, there is an open top container, measuring the full-length, width and depth of the article, that is designed to function in the capacity of a planter. It has been determined that the subheading for the candleholder provides the more specific description. The applicable subheading for the ceramic candleholder/planter combination 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. 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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