F83882 F8 Ruling Active

The tariff classification of a non-electrical candle lamp from Taiwan.

Issued March 24, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It possesses a decorative tripod-shaped metal stand, secured to the metal base, that measures about 3 ½ inches high. This stand is designed to contain a teardrop-shaped mauve-colored glass body with a top screw-on cylindrical-shaped metal receptacle possessing a tea light candle. There is also a mauve-colored glass lampshade with floral motif, measuring about 2 ½ inches high, that rests on a tripod-like metal frame which is affixed to the receptacle’s exterior.

CBP rationale

The applicable subheading for this non-electrical candle lamp 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 F83882 March 24, 2000 CLA-2-94:RR:NC:2:227 F83882 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a non-electrical candle lamp from Taiwan. Dear Ms. Liu: In your letter dated February 22, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a non-electrical candle lamp, item number W29I7551, that measures approximately 7 ¾ inches in overall height with a base diameter of 3 1/8 inches. It possesses a decorative tripod-shaped metal stand, secured to the metal base, that measures about 3 ½ inches high. This stand is designed to contain a teardrop-shaped mauve-colored glass body with a top screw-on cylindrical-shaped metal receptacle possessing a tea light candle. There is also a mauve-colored glass lampshade with floral motif, measuring about 2 ½ inches high, that rests on a tripod-like metal frame which is affixed to the receptacle’s exterior. You state that the lamp with the tea light candle will originate in Taiwan, but you indicate that the candle may also be manufactured in China. The applicable subheading for this non-electrical candle lamp 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 if the tea light candle originates in China, it 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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