CBP Ruling G81041 — The tariff classification of a candleholder set from China.

Tariff classification

Headings: 9405

Product description

Sample is being returned as requested. The subject merchandise, based on the prototype submitted, is a candleholder set which is known as the Spring Floral Arrangement (item number PP 212766). It consists of a ring-like metal (non-brass) stand, measuring approximately 8 ¼ inches in diameter, which features the attachment of 6 metal posts in varying heights at spaced intervals. Each post is affixed to a round-shaped metal platform, with raised lips molded around its perimeter, that measures about 2 3/8 inches in diameter. These platforms are designed to contain fluted glass candleholders, possessing tealight candles, that measure approximately 2 ¼ inches in height with an open top diameter of 2 inches and a base diameter of 1 ¾ inches. Moreover, there is an artificial floral wreath that is designed to be placed over the metal stand for decorating and finishing purposes. The essential character of the set has been found to be imparted by the candleholder.

CBP rationale

The applicable subheading for this candleholder set 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 G81041 September 7, 2000 CLA-2-94:RR:NC:2:227 G81041 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a candleholder set from China. Dear Mr. Epstein: In your letter dated August 15, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the prototype submitted, is a candleholder set which is known as the Spring Floral Arrangement (item number PP 212766). It consists of a ring-like metal (non-brass) stand, measuring approximately 8 ¼ inches in diameter, which features the attachment of 6 metal posts in varying heights at spaced intervals. Each post is affixed to a round-shaped metal platform, with raised lips molded around its perimeter, that measures about 2 3/8 inches in diameter. These platforms are designed to contain fluted glass candleholders, possessing tealight candles, that measure approximately 2 ¼ inches in height with an open top diameter of 2 inches and a base diameter of 1 ¾ inches. Moreover, there is an artificial floral wreath that is designed to be placed over the metal stand for decorating and finishing purposes. The essential character of the set has been found to be imparted by the candleholder. The applicable subheading for this candleholder set 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 tealight candles included in this set are 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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