H89438 H8 Ruling Active

The tariff classification of a candleholder kit from China

Issued April 8, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The submitted sample is called a Complete Patriotic Luminaria Kit. The kit consists of the following items: a) 6 Lumabases (valued at $.70 per kit) b) 6 Die-cut cardboard pattered inserts (valued at $.55 per kit) c) 6 Paper bags (valued at $.18 per kit) d) 6 Tealite candles (valued at $.18 per kit) The kit is a set for tariff purposes with the lumabases imparting the essential character.

CBP rationale

The applicable subheading for the luminaria kit will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings other.

Full text

NY H89438 April 8, 2002 CLA-2-94:RR:NC:2:227 H89438 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Dana L. Trout Trans-Trade, Inc. P.O. Box 612369 DFW Airport, TX 75261 RE: The tariff classification of a candleholder kit from China Dear Mr. Trout: In your letter dated March 14, 2001, on behalf of Graphex, Inc., you requested a tariff classification ruling. The submitted sample is called a Complete Patriotic Luminaria Kit. The kit consists of the following items: a) 6 Lumabases (valued at $.70 per kit) b) 6 Die-cut cardboard pattered inserts (valued at $.55 per kit) c) 6 Paper bags (valued at $.18 per kit) d) 6 Tealite candles (valued at $.18 per kit) The kit is a set for tariff purposes with the lumabases imparting the essential character. The applicable subheading for the luminaria kit will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings other. The rate of duty will be 6 percent ad valorem. This product may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained for the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →