F87281 F8 Ruling Active

The tariff classification of a wax candleholder from China.

Issued June 16, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It also features a top opening at its midsection, measuring about 2 inches in diameter with an interior depth of 1 ¼ inches, that securely holds a cylindrical-shaped plastic container with the same dimensions. It is noted that this container is incorporated with a similarly constructed interior receptacle designed to hold a tea light candle (not included).

CBP rationale

The applicable subheading for this wax candleholder 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 F87281 June 16, 2000 CLA-2-94:RR:NC:2:227 F87281 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Cathy Petrus Limited Distribution Services Seven Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of a wax candleholder from China. Dear Ms. Petrus: In your letter dated May 15, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a cylindrical-shaped wax candleholder that measures approximately 4 ¼ inches in height with a top and base diameter of 3 inches. It also features a top opening at its midsection, measuring about 2 inches in diameter with an interior depth of 1 ¼ inches, that securely holds a cylindrical-shaped plastic container with the same dimensions. It is noted that this container is incorporated with a similarly constructed interior receptacle designed to hold a tea light candle (not included). You state that this item is properly classified under subheading 9602.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included…molded or carved articles of wax. However, since the subject article is specifically designed to serve as a candleholder, consideration of classification under subheading 9602.00.4000, HTS, is precluded. The applicable subheading for this wax candleholder 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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