G86739 G8 Ruling Active

The tariff classification of a decorative candleholder from China.

Issued February 22, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It measures approximately 9 ¾ inches long by 3 ¾ inches at its widest dimension by 2 ¼ inches at its highest dimension. Further, it features three round-shaped indentations, situated along its interior length, that are designed for the insertion of tea light candles (not included).

CBP rationale

The applicable subheading for this 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 G86739 February 22, 2001 CLA-2-94:RR:NC:2:227 G86739 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. John W. Whitaker O’Neill & Whitaker, Inc. United States Customs Brokers 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a decorative candleholder from China. Dear Mr. Whitaker: In your letter dated January 29, 2001, on behalf of Hallmark Cards, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a decorative canoe-shaped candleholder, stock number 1495FKN1409, which is stated to be composed of polyresin with calcium carbonate derived from natural stone. It measures approximately 9 ¾ inches long by 3 ¾ inches at its widest dimension by 2 ¼ inches at its highest dimension. Further, it features three round-shaped indentations, situated along its interior length, that are designed for the insertion of tea light candles (not included). You state that this item should be classified under subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. However, since this item is specifically provided for elsewhere, consideration of classification under subheading 6810.99.0000, HTS, is precluded. The applicable subheading for this 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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