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F86717 F8 Ruling Active

The tariff classification of candleholder sets from China.

Issued May 30, 2000 by U.S. Customs and Border Protection.

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F8 F86717 (May 30, 2000)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It is noted that the sets of stock numbers PLSR0013 and PLSR0011 are encompassed by visible bamboo sticks and pieces of natural foliage (such as fern fronds, berries and cones), respectively, that are embedded in their exterior surface. Both of these sets contain a glass holder, secured within their top midsection, that measures about 2 ¼ inches along its open top diameter with an interior depth of 1 5/8 inches. They also possess a votive candle, measuring nearly 1 5/8 inches high with a diameter of 1 3/8 inches, that is designed to be inserted into the glass holder.

CBP rationale

The applicable subheading for these candleholder sets, stock numbers PLSR0013 and PLSR0011, 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 F86717 May 30, 2000 CLA-2-94:RR:NC:2:227 F86717 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 172A-A Hoffman Estates, IL 60179 RE: The tariff classification of candleholder sets from China. Dear Ms. Smith: In your letter dated May 2, 2000, you requested a tariff classification ruling. The samples submitted are two candleholder sets, stock numbers PLSR0013 and PLSR0011, that consist of round-shaped wax holders measuring 4 inches high by 4 ½ inches along their top diameter by 3 ½ inches along their base diameter. It is noted that the sets of stock numbers PLSR0013 and PLSR0011 are encompassed by visible bamboo sticks and pieces of natural foliage (such as fern fronds, berries and cones), respectively, that are embedded in their exterior surface. Both of these sets contain a glass holder, secured within their top midsection, that measures about 2 ¼ inches along its open top diameter with an interior depth of 1 5/8 inches. They also possess a votive candle, measuring nearly 1 5/8 inches high with a diameter of 1 3/8 inches, that is designed to be inserted into the glass holder. You state that this merchandise should be properly classified under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. However, since the wax holders are primarily designed to serve as candleholders rather than as wax candles, consideration of classification under subheading 3406.00.0000, HTS, is precluded. The applicable subheading for these candleholder sets, stock numbers PLSR0013 and PLSR0011, 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 votive candles included in the above-described sets are within the scope of the antidumping duty order. It should be noted that importations of merchandise containing natural foliage and bamboo articles may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). An “Application for Permit to Import Plants or Plant Products,” PPQ Form 597, attached, which requires the country of origin, scientific name and U.S. port of arrival be shown for each plant component, should be completed and mailed to the following address: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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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