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F88138 F8 Ruling Active

The tariff classification of glass candleholders from China.

Issued July 7, 2000 by U.S. Customs and Border Protection.

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F8 F88138 (July 7, 2000)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

You state that these candleholders may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: other: other. However, since these items serve the functional role of nonelectrical lamps, their exterior motifs must depict three-dimensional representations of recognized festive designs for consideration of classification under subheading 9505.90.6000, HTS.

CBP rationale

The applicable subheading for these glass candleholders, style numbers 8592E and 8592F, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings, other.

Full text

NY F88138 July 7, 2000 CLA-2-94:RR:NC:2:227 F88138 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Elena Atanasovska Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of glass candleholders from China. Dear Ms. Atanasovska: In your letter dated June 19, 2000, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted are cylindrical-shaped glass candleholders, style numbers 8592E and 8592F, that measure approximately 2 5/8 inches high with an open top diameter of 1 ¾ inches and possess ghost and jack-o’-lantern motifs on their exterior, respectively. You state that these candleholders may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: other: other. However, since these items serve the functional role of nonelectrical lamps, their exterior motifs must depict three-dimensional representations of recognized festive designs for consideration of classification under subheading 9505.90.6000, HTS. The applicable subheading for these glass candleholders, style numbers 8592E and 8592F, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical 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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