CBP Ruling H83853 — The tariff classification of a candleholder with candles from China

Tariff classification

Headings: 9405

Product description

The submitted sample will be returned as requested. The article in question, referred to as “Wire Lighting”-PP 229284, is a candleholder set consisting of five ball shaped molded candles measuring approximately two inches in diameter and a candleholder made of bent metal wire measuring approximately 11 ½ inches in height with a maximum width of approximately 9 ½ inches. The metal candleholder features five round metal platforms, four positioned on the sides of the wire frame at regular intervals and one located at the top center. Each platform features a protruding spike on which a single ball shaped candle will be placed. The set will be imported and sold with eight acrylic gemstones designed to hang from the candleholder by means of a metal wire loop. You maintain that the set should be classified in subheading 3406.00.0000, HTS, which provides for candles, tapers and the like on the basis that the essential character of the set is imparted by the candles. However, it is our opinion that the essential character of the set is imparted by the metal candleholder

CBP rationale

The applicable subheading for the above 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 H83853 August 3, 2001 CLA-2-94:RR:NC:2:227 H83853 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Place, 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a candleholder with candles from China Dear Mr. Epstein: In your letter dated July 23, 2001, on behalf of Avon Products, you requested a tariff classification ruling. The submitted sample will be returned as requested. The article in question, referred to as “Wire Lighting”-PP 229284, is a candleholder set consisting of five ball shaped molded candles measuring approximately two inches in diameter and a candleholder made of bent metal wire measuring approximately 11 ½ inches in height with a maximum width of approximately 9 ½ inches. The metal candleholder features five round metal platforms, four positioned on the sides of the wire frame at regular intervals and one located at the top center. Each platform features a protruding spike on which a single ball shaped candle will be placed. The set will be imported and sold with eight acrylic gemstones designed to hang from the candleholder by means of a metal wire loop. You maintain that the set should be classified in subheading 3406.00.0000, HTS, which provides for candles, tapers and the like on the basis that the essential character of the set is imparted by the candles. However, it is our opinion that the essential character of the set is imparted by the metal candleholder The applicable subheading for the above 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. 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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