G87855 G8 Ruling Active

The tariff classification of candleholder sets from China.

Issued March 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It features a round-shaped glass receptacle, measuring about 1 ¾ inches in height with an open top diameter of 2 ¼ inches, that is inserted and securely affixed into the top interior midsection of the wax holder, noting this glass receptacle contains a votive candle. The wax holder is encircled by visible peppermint candy embedded in its exterior surface. Further, this set is packaged in a cellophane wrap secured with a top gingham bow tie. There will also be imported a similarly constructed candleholder set, item number 126126, with candy corn embedded in its exterior surface. The essential character of these sets is imparted by the candleholders.

CBP rationale

The applicable subheading for these candleholder sets 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 G87855 March 9, 2001 CLA-2-94:RR:NC:2:227 G87855 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Pilar Dorfman E. Besler & Company Customs Broker P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of candleholder sets from China. Dear Ms. Dorfman: In your letter dated February 13, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a candleholder set, referred to as the “CCL-Scented Candy-Inlaid Candle (item number126125), that consists of a cylindrical-shaped open top scented wax holder measuring approximately 4 1/8 inches in height by 4 inches in diameter. It features a round-shaped glass receptacle, measuring about 1 ¾ inches in height with an open top diameter of 2 ¼ inches, that is inserted and securely affixed into the top interior midsection of the wax holder, noting this glass receptacle contains a votive candle. The wax holder is encircled by visible peppermint candy embedded in its exterior surface. Further, this set is packaged in a cellophane wrap secured with a top gingham bow tie. There will also be imported a similarly constructed candleholder set, item number 126126, with candy corn embedded in its exterior surface. The essential character of these sets is imparted by the candleholders. The applicable subheading for these candleholder sets 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. In regard to your query on quota restrictions, there is currently no quota or visa restriction with respect to this merchandise. 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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