H89158 H8 Ruling Active

The tariff classification of three Christmas candles that spell out J-O-Y from China.

Issued March 18, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You are requesting the tariff classification on a product that consists of three Christmas novelty candles that are packaged in a clear acetate package, the candle assortment is identified as item number 6592720-012. The candles are shaped into three Christmas candles that spell out J-O-Y. The three candles in the assortment are made in appropriate colors for the Christmas season. The candle assortment is designed as follows: one candle is shaped into an elf holding a Christmas stocking to form the letter J; the next candle is shaped into an elf holding onto a Christmas ornament to form the letter O; the last candle in the assortment is shaped into an elf holding up a package in each arm to form the letter Y. The candle assortment will be classifiable in Chapter 95 of the HTSUSA as other Christmas ornaments.

CBP rationale

a Christmas stocking to form the letter J; the next candle is shaped into an elf holding onto a Christmas ornament to form the letter O; the last candle in the assortment is shaped into an elf holding up a package in each arm to form the letter Y. The candle assortment will be classifiable in Chapter 95 of the HTSUSA as other Christmas ornaments. The applicable subheading for the Christmas candle assortment that spells out J-O-Y, item number 6592720-012, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

Full text

NY H89158 March 18, 2002 CLA-2-95:RR:NC:2:222 H89158 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ellyn Collins Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of three Christmas candles that spell out J-O-Y from China. Dear Ms. Collins: In your letter dated March 7, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on a product that consists of three Christmas novelty candles that are packaged in a clear acetate package, the candle assortment is identified as item number 6592720-012. The candles are shaped into three Christmas candles that spell out J-O-Y. The three candles in the assortment are made in appropriate colors for the Christmas season. The candle assortment is designed as follows: one candle is shaped into an elf holding a Christmas stocking to form the letter J; the next candle is shaped into an elf holding onto a Christmas ornament to form the letter O; the last candle in the assortment is shaped into an elf holding up a package in each arm to form the letter Y. The candle assortment will be classifiable in Chapter 95 of the HTSUSA as other Christmas ornaments. The applicable subheading for the Christmas candle assortment that spells out J-O-Y, item number 6592720-012, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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